Abstract
The author of the following article gives a survey of the different corporation tax systems and rates in the individual EC-member countries, explains the need for a harmonization of direct company taxation within the Community, and discusses the Commission’s recent proposal as compared with other possible approaches.
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Bundeskartellamt (Federal Cartel Office).
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Hölzler, H. Harmonization of company taxation systems. Intereconomics 11, 12–15 (1976). https://doi.org/10.1007/BF02929350
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DOI: https://doi.org/10.1007/BF02929350