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Author: | Heidinger, G. |
Title: | Austria : The 1988 corporate income tax reform adopted in accordance with the suggestions of the tax reform committee : Mitigation of economic double taxation by the "Halbsatzverfahren" instead of an imputation system. |
Journal: | European Taxation
1988 : VOL. 28:11, p. 351-356 |
Index terms: | CORPORATION TAX INCOME TAX AUSTRIA |
Language: | eng |
Abstract: |
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