A critical analysis of the European Commission's BEFIT proposal by Oliver R. Hoor
By: Hoor, Oliver R
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Material type: 
ArticleSubject(s): BEFIT | IMPUESTO DE SOCIEDADES | PRINCIPIO DE SUBSIDIARIEDAD | UNION EUROPEA
In:
Tax Notes International v. 112, n. 9, November 27, 2023, p. 1221-1227Summary: This article analyses the Business in Europe: Framework for Income Taxation (BEFIT) proposal and raises concerns about its suitability as the optimal course for the European Commission.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2023/112/9-2 (Browse shelf) | Available | OP 138-B/2023/112/9-2 |
Resumen.
This article analyses the Business in Europe: Framework for Income Taxation (BEFIT) proposal and raises concerns about its suitability as the optimal course for the European Commission.
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