International: Corporate income tax coordination in the 21st century

• Autores: Lorence L. Bravenec
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 10, 2000, págs. 450-465
• Idioma: inglés
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• Resumen

  • The author makes four predictions for the corporate income tax in the 21st century, and discusses in detail how the fourth prediction of increased coordination among national tax systems may develop.