The Common Consolidated Corporate Tax Base In The Eu - A New Phased Approach
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References listed on IDEAS
- European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
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- Marta Lukáčová & Jaroslav Korečko & Sylvia Jenčová & Mária Jusková, 2020. "Analysis of selected indicators of tax competition and tax harmonization in the EU," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 123-137, September.
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More about this item
KeywordsEuropean fiscal harmonization; corporate taxation; EU corporate tax code; Common Consolidated Tax Base;
All these keywords.
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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