European group taxation-the role of exit taxes
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DOI: 10.1007/s10657-008-9090-6
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More about this item
Keywords
Common Consolidated Corporate Tax Base; Current inclusion; European group taxation; European law; Exit taxation; Formula apportionment; Mergers directive; Separate entity accounting; *H 20; H21; H 25**;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
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