A Common Tax Base for Multinational Enterprises in the European Union
Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses the necessity, the concept as well as potential advant...
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| Format: | Electronic |
| Language: | English |
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Wiesbaden :
Gabler,
2009.
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| Online Access: | View fulltext via EzAccess |