Abstract
The current initiatives of the European Commission are based on the 2001 report “Company Taxation in the Internal Market”. The Commission believes that only a comprehensive solution is suitable to eliminate tax obstacles in the EU systematically.
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© 2012 Springer-Verlag Berlin Heidelberg
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Spengel, C., Zöllkau, Y. (2012). B. Common Corporate (Consolidated) Tax Base: Some Institutional Details. In: Spengel, C., Zöllkau, Y. (eds) Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28433-5_2
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DOI: https://doi.org/10.1007/978-3-642-28433-5_2
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