Tax on earnings before interest and taxes instead of profit - fair, simple and competitive: a conceivable initiative of EU Member States for a common consolidated corporate tax base

被引：0

作者：

Jarass, Lorenz ^{[1
,2
,3
]}

Obermair, Gustav M. ^{[4
]}

机构：

[1] Univ Appl Sci, Wiesbaden, Germany

[2] German Fed Comm Enterprise Tax Reform, Stuttgart, Germany

[3] German Fed Sci Advisory Board Local Tax Reform, Munich, Germany

[4] Univ Regensburg, Regensburg, Germany

来源：

EC TAX REVIEW | 2008年 / 17卷 / 03期

关键词：

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

引用

页码：111 / 117

页数：7