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The possible introduction of common consolidated base taxation via enhanced cooperation some open issues Luca Cerioni

By: Cerioni, Luca.
Material type: ArticleArticlePublisher: 2006Subject(s): EMPRESAS MULTINACIONALES | SUCURSALES | IMPUESTOS | BASE IMPONIBLE | CONSOLIDACION | ARMONIZACION FISCAL | LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS | UNION EUROPEA | SOCIEDADES In: European taxation v. 46, n. 5, 2006, p. 187-196
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