| 000 | 00923nab#a2200265#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219173905.0 | ||
| 008 | 100811s2008 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aJarass, Lorenz _951179 |
|
| 245 |
_aTax on earnings before interest and taxes instead of profit : fair, simple and competitive _b a conceivable initiative of EU Member States for a common consolidated corporate tax base _c Lorenz Jarass and Gustav M. Obermair |
||
| 260 | _c2008 | ||
| 500 | _aResumen. Conclusión. | ||
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 4 |
_aBENEFICIOS _932314 |
|
| 650 | 4 |
_aBASE IMPONIBLE COMÚN CONSOLIDADA _959364 |
|
| 650 | 4 |
_aARMONIZACION FISCAL _931085 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_aObermair, Gustav M. _952746 |
|
| 773 | 0 |
_tEC Tax Review _w124968 _gv. 17, n. 3, 2008, p. 111-117 |
|
| 942 | _cART | ||
| 942 | _z131105 | ||
| 999 |
_c134346 _d134346 |
||