Harmonizing Corporate Income Taxes in the European Community: Rationale and Implications
In: Tax Policy and the Economy, Volume 22
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References listed on IDEAS
- 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.
- Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Marcel Gérard, 2007. "Reforming the Taxation of Multijurisdictional Enterprises in Europe ," CESifo Economic Studies, CESifo, vol. 53(2), pages 329-361, June.
- Bordignon, Massimo & Brusco, Sandro, 2006. "On enhanced cooperation," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 2063-2090, November.
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- 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 - Leibniz Institute for Economic Research at the University of Munich, vol. 9(2), pages 46-52, July.
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