Vanistendael, Frans
An EU corporate income tax filling the hole in the EU Budget an end to tax competition and "tax abuse"? electrónico / Frans Vanistendael .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In his contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author proposes that an EU corporate income tax should be introduced to raise revenue for the EU Budget, end tax competition between the Member States and tax abuse, and increase democracy within the European Union.
FISCALIDAD INTERNACIONAL
IMPUESTO DE SOCIEDADES
UNION EUROPEA
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 749-761
An EU corporate income tax filling the hole in the EU Budget an end to tax competition and "tax abuse"? electrónico / Frans Vanistendael .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In his contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author proposes that an EU corporate income tax should be introduced to raise revenue for the EU Budget, end tax competition between the Member States and tax abuse, and increase democracy within the European Union.
FISCALIDAD INTERNACIONAL
IMPUESTO DE SOCIEDADES
UNION EUROPEA
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 749-761