Debating Proposed Reforms of the Taxation of Corporate Income in the European Union
This paper reviews the European Commission''s latest proposals (European Commission, 2002) for the co-ordination of corporation taxes within the EU. It provides a brief summary of the report, and then investigates the nature of the tax obstacles identified by the Commission, the conceptual...
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| Ձևաչափ: | Journal article |
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2004
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