Reforming the taxation of multijurisdictional enterprices in Europe : a tentative appraisal /

In 2001, the European Commission proposed replacing the current system of taxation of multinational companies by the taxation of a consolidated base, computed at the level of all the European entities of a multijurisdictional enterprise, and then distributed for taxation purposes between the various...

Πλήρης περιγραφή

Κύριος συγγραφέας: Gerard, Marcel.
Corporate συγγραφέας: European Commission : Directorate-General for Economic and Financial Affairs.
Μορφή: Βιβλίο
Γλώσσα: English
Στοιχεία έκδοσης: Brussels- Belgium: European Comission: Directorate-General for Economic and Financial Affairs, 2006.
Σειρά: European Economy. Economic papers ; 265.
Διαθέσιμο Online: http://ec.europa.eu/economy_finance/publications/publication_summary526_en.htm
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