Jarass, Lorenz

Tax on earnings before interest and taxes instead of profit : fair, simple and competitive a conceivable initiative of EU Member States for a common consolidated corporate tax base / Lorenz Jarass and Gustav M. Obermair .-- , 2008


Resumen. Conclusión.


IMPUESTO DE SOCIEDADES
BENEFICIOS
BASE IMPONIBLE COMÚN CONSOLIDADA
ARMONIZACION FISCAL
UNION EUROPEA


Obermair, Gustav M.

EC Tax Reviewv. 17, n. 3, 2008, p. 111-117

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