Development of Corporate Taxation in the European Union: An Analysis of the Effects of Competition, Case Law and Coordination based on Effective Tax Measures, Mannheim
Comment on M. Nieminen: “Destination with credit formula“: A simple add on that would make the CCCTB more resilient to tax competition and tax planning
Addressing the debt-equity bias within a Common Consolidated Corporate Tax Base (CCCTB) – possibilities, impact on effective tax rates and revenue neutrality
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