Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications
In: Tax Policy and the Economy, Volume 22
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- Massimo Bordignon & Sandro Brusco, 2003.
"On Enhanced Cooperation,"
CESifo Working Paper Series
996, CESifo Group Munich.
- Harry Huizinga & Luc Laeven, 2006.
"International profit shifting within multinationals: a multi-country perspective,"
European Economy - Economic Papers
260, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
- Huizinga, Harry & Laeven, Luc, 2008. "International profit shifting within multinationals: A multi-country perspective," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
- Charles McLure Jr., 2008. "Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches," CESifo Forum, Ifo Institute for Economic Research at the University of Munich, vol. 9(2), pages 46-52, 07.
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