Direct taxation in the EU: the common corporate tax base as the next sub-step towards harmonization

Herzig Norbert () and Kuhr Johannes
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Herzig Norbert: University of Cologne
Kuhr Johannes: University of Cologne

Wroclaw Review of Law, Administration & Economics, 2011, vol. 1, issue 2, 1-12

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:wrolae:v:1:y:2011:i:2:p:1-12:n:1

DOI: 10.2478/wrlae-2013-0024

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