Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization
and | Apr 09, 2014
About this article
Published Online: Apr 09, 2014
Page range: 1 - 12
DOI: https://doi.org/10.2478/wrlae-2013-0024
© Wroclaw Review of Law, Administration & Economics
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Norbert Herzig
University of Cologne
Johannes Kuhr
University of Cologne