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Common corporate consolidated tax base don't forget the tax rates Christoph Spengel

By: Spengel, Christoph.
Material type: ArticleArticlePublisher: 2007Subject(s): IMPUESTO DE SOCIEDADES | BASE IMPONIBLE COMÚN CONSOLIDADA | ARMONIZACION FISCAL | ESTADOS UNIDOS | UNION EUROPEA In: EC Tax Review v. 16, n. 3, 2007, p. 118-120
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