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Exemption method for PEs and ( major ) shareholdings best servicies the CCCTB and the internal markets concerned Eric C.C.M. Kemmeren

By: Kemmeren, Eric Cornelia Catharina Maria.
Material type: ArticleArticlePublisher: 2008Subject(s): ESTABLECIMIENTO PERMANENTE | IMPUESTOS | BASE IMPONIBLE COMÚN CONSOLIDADA | EXENCIONES TRIBUTARIAS | ARMONIZACION FISCAL | UNION EUROPEA In: EC Tax Review v. 17, n. 3, 2008, p. 118-136
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