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  • Common Corporate Tax Base in the EU af Christoph Spengel
    Common Corporate Tax Base in the EU
    - Impact on the Size of Tax Bases and Effective Tax Burdens
    af Christoph Spengel & Andreas Oestreicher
    544,95 kr.

    The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies.

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