Hoor, Oliver R.

A critical analysis of the European Commission's BEFIT proposal / by Oliver R. Hoor


Resumen.

This article analyses the Business in Europe: Framework for Income Taxation (BEFIT) proposal and raises concerns about its suitability as the optimal course for the European Commission.


BEFIT
IMPUESTO DE SOCIEDADES
PRINCIPIO DE SUBSIDIARIEDAD
UNION EUROPEA

Tax Notes International 1048-3306 v. 112, n. 9, November 27, 2023, p. 1221-1227

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