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Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
Published by: Palgrave Macmillan
Publication Date: 2012-01-01
Format: Paperback
ISBN-13: 9781349433476
DOI: 10.1057/9781137000910
Dimensions: 235cm x155cm
Pages: 238