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| Author: | Bolkestein, F. |
| Title: | Taxation and competition: The realization of the internal market |
| Journal: | European Taxation
2000 : SEP, VOL. 40:9, p. 401-406 |
| Index terms: | Taxation Competition European Union Markets |
| Language: | eng |
| Abstract: | This article deals with taxation systems in the EU facing several challenges. There are e.g. the following: Prevention of tax erosion and harmful tax competition, tax coordination, taxpayers concerns, direct and indirect taxation, and instruments. |
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