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Corporate tax harmonization key issues for ensuring and efficient implementation of the CCCTB María Jesús García - Torres Fernández

By: García Torres Fernández, María Jesús.
Material type: ArticleArticlePublisher: 2012Subject(s): IMPUESTO DE SOCIEDADES | BASE IMPONIBLE COMÚN CONSOLIDADA | APLICACION | ARMONIZACION FISCAL | UNION EUROPEA In: Intertax v. 40, n. 11, November 2012, p. 598-605
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