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The revenue consequences of using a common consolidated corporate tax base to determine taxable income in the EU Member States Andreas Oestreicher andReinald Koch

By: Oestreicher, Andreas.
Contributor(s): Koch, Reinald.
Material type: ArticleArticlePublisher: 2011Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | BASE IMPONIBLE COMÚN CONSOLIDADA | RECAUDACION | ARMONIZACION FISCAL | UNION EUROPEA In: FinanzArchiv v. 67, n. 1, March 2011, p. 64-102
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