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A common consolidated corporate tax base in the European Union a beauty or a beast in the quest for tax simplicity ? Jesper Barenfeld

By: Barenfeld, Jesper.
Material type: ArticleArticlePublisher: 2007Subject(s): IMPUESTO DE SOCIEDADES | BASE IMPONIBLE COMÚN CONSOLIDADA | ARMONIZACION FISCAL | UNION EUROPEA In: Bulletin for International Taxation v. 61, n. 7, July 2007, p. 258-271
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