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Tekijä:Bolkestein, F.
Otsikko:Taxation and competition: The realization of the internal market
Lehti:European Taxation
2000 : SEP, VOL. 40:9, p. 401-406
Asiasana:Taxation
Competition
European Union
Markets
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 214179
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