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The European Commission's proposal for a common consolidated corporate tax base Clemens Fuest

By: Fuest, Clemens.
Material type: ArticleArticlePublisher: 2008Subject(s): IMPUESTO DE SOCIEDADES | BASE IMPONIBLE COMÚN CONSOLIDADA | ARMONIZACION FISCAL | COMPETENCIA FISCAL NOCIVA | UNION EUROPEA In: Oxford review of economic policy v. 24, n. 4, Winter 2008, p. 720-739
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