Common Corporate Tax Base in the EU
Impact on the Size of Tax Bases and Effective Tax Burdens
AvChristoph Spengel,Andreas Oestreicher
Häftad, Engelska, 2011
Del 43 i serien ZEW Economic Studies
550 kr
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Beskrivning
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies.