European Union: The introduction of comprehensive approaches to business taxation : at the root of competition and discrimination dilemmas or ... the long and winding road to a solution? - Part 1

• Autores: Luca Cerioni
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 12, 2005, págs. 541-559
• Idioma: inglés
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• Resumen

  • In this two-part article, the author contributes to the debate on whether or not the introduction of "Home State Taxation" (HST) and "Common Consolidated Base Taxation" (CCBT) in the European Union, to the extent that HST and CCBT would have to be limited in their application, would give rise to discrimination and/or competition problems in respect of the businesses that were ineligible for the schemes