search query: @indexterm taxation / total: 1872
reference: 538 / 1872
| Author: | Vording, H. |
| Title: | A level playing field for business taxation in Europe: Why country size matters ? |
| Journal: | European Taxation
1999 : VOL. 39:11, p. 410-421 |
| Index terms: | EUROPEAN UNION TAXATION |
| Language: | eng |
| Abstract: | The recent policy debate on harmful tax competition in the European Union (EU) lacks a clearly defined idea of what constitutes a level playing field in international corporate taxation. |
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