European Union: Comprehensive approaches to EU company taxation : to which companies should they apply?

• Autores: Sylvain Plasschaert
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 1, 2002, págs. 7-17
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this article the author outlines the four "comprehensive solutions" to the problem of taxing the profits of companies that engage in cross-border activities in the European Union that are outlined in the European Commission's recently published report on "Company taxation in the Internal Market"