Author: | Lodin, S-O. Gammie, M. |
Title: | The taxation of the European company |
Journal: | European Taxation
1999 : AUG, VOL. 39:8, p. 286-294 |
Index terms: | COMPANIES EUROPE |
Language: | eng |
Abstract: | In this article, the authors present an alternative to a single European corporate income tax. Their proposal is named as Home State Taxation. |
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