The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States

Author: Oestreicher Andreas   Koch Reinald  

Publisher: Mohr Siebeck

ISSN: 0015-2218

Source: FinanzArchiv: Public Finance Analysis, Vol.67, Iss.1, 2011-03, pp. : 64-102

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Abstract