European Union: A level playing field for business taxation in Europe: why country size matters

• Autores: Henk Vording
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 11, 1999, págs. 410-421
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The recent policy debate on harmful tax competition in the EU lacks a clearly defined idea of what constitutes a level playing field in international corporate taxation. This article demonstrates that the "level playing field" corporate tax rate of the small country is significantly below the large country's rate