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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

By: Jarass, Lorenz.
Contributor(s): Obermair, Gustav M.
Material type: ArticleArticlePublisher: 2008Subject(s): IMPUESTO DE SOCIEDADES | BENEFICIOS | BASE IMPONIBLE COMÚN CONSOLIDADA | ARMONIZACION FISCAL | UNION EUROPEA In: EC Tax Review v. 17, n. 3, 2008, p. 111-117
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OP 2141-B/2008/3-2 (Browse shelf) Available OP 2141-B/2008/3-2

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