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Hasil Pencarian

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Spengel, Christoph
Common corporate tax base in the EU: impact on the size of tax bases base in the EU and effective tax burdens
" [The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common corporate tax base (C.C.T.B.) on the size of the corporate tax bases of E.U. companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are ... "
Berlin: [Physica-Verlag, Physica-Verlag], 2012
e20396539
eBooks  Universitas Indonesia Library