Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization

Publié en ligne: 09 avr. 2014

Pages: 1 - 12

DOI: https://doi.org/10.2478/wrlae-2013-0024

© Wroclaw Review of Law, Administration & Economics

This article is distributed under the terms of the Creative Commons Attribution Non-Commercial License, which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.