International: The taxation of the European company

• Autores: Sven-Olof Lodin, Malcolm Gammie
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 8, 1999, págs. 286-294
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The authors present an alternative to a single European corporate income tax. Home State Taxation, as the authors call their proposal, takes the existing national tax base of a Member State and allows enterprises headquartered and operating out of the Member State to adopt it for all their activities within Community countries.