The European Commission‘s Proposals for Corporate Tax Harmonization
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- Joann Weiner, 2002. "Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 10-20, April.
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Cited by:
- Iain Begg & Henrik Enderlein & Jacques Le Cacheux & Mojmir Mrak, 2008.
"Financing of the European Union Budget,"
Working Papers
hal-03459814, HAL.
- Iain Begg & Henrik Enderlein & Jacques Le Cacheux & Mojmir Mrak, 2008. "Financing of the European Union Budget," SciencePo Working papers Main hal-03459814, HAL.
- Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
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More about this item
Keywords
Körperschaftsteuer; EU-Steuerrecht; Steuerharmonisierung; Europäische Wirtschafts- und Währungsunion; Corporate income tax; EU tax law; Tax harmonization; European Economic and Monetary Union;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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