000 00772nab#a2200241#c#4500
003 IEF
005 20180219165522.0
008 070803s2007 NLD|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aBarenfeld, Jesper
_952851
245 _aA common consolidated corporate tax base in the European Union
_b a beauty or a beast in the quest for tax simplicity ?
_c Jesper Barenfeld
260 _c2007
500 _aConclusión.
650 4 _aIMPUESTO DE SOCIEDADES
_945680
650 4 _aBASE IMPONIBLE COMÚN CONSOLIDADA
_959364
650 4 _aARMONIZACION FISCAL
_931085
650 4 _aUNION EUROPEA
_948644
773 0 _tBulletin for International Taxation
_gv. 61, n. 7, July 2007, p. 258-271
942 _cART
942 _z120883
999 _c98021
_d98021