The European Commission's proposal for a common consolidated tax base
This paper addresses broad issues concerning taxes on company profit in a globalized world in which companies, capital, and profit can move easily between countries. It considers reasons for national taxation of company profit in such a world, and reviews the development of such taxes in the OECD. T...
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| Формат: | Journal article |
| Хэвлэсэн: |
2008
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