Consolidated corporate tax bases for EU-wide activities : evaluation of four proposals presented by the European Commission

• Autores: Björn Westberg
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 8, 2002, págs. 322-330
• Idioma: inglés
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• Resumen

  • Part of "Company tax reform in the European Union : targeted measures and comprehensive proposals". In this special issue of European taxation, several tax experts examine both the targeted measures and comprehensive tax base proposals set forth in the EU Commission's Communication "Towards an internal market without tax obstacles" and Commission Staff Working Paper "Company taxation in the internal market".