Common corporate tax base in the EU : Impact on the size of tax bases and effective tax burdens /
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. Th...
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| Format: | eBook |
| Language: | English |
| Series: | ZEW Economic Studies
43 |
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| Online Access: | Click here to view the full text content |
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