An EU corporate income tax filling the hole in the EU Budget electrónico an end to tax competition and "tax abuse"? Frans Vanistendael
By: Vanistendael, Frans
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | IMPUESTO DE SOCIEDADES | UNION EUROPEA
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 749-761Summary: In his contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author proposes that an EU corporate income tax should be introduced to raise revenue for the EU Budget, end tax competition between the Member States and tax abuse, and increase democracy within the European Union.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-27 (Browse shelf) | Available | BIT/2021/11/12-27 |
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In his contribution to the 75th anniversary issue of the Bulletin for International Taxation, the author proposes that an EU corporate income tax should be introduced to raise revenue for the EU Budget, end tax competition between the Member States and tax abuse, and increase democracy within the European Union.
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