A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB
Referierte Fachzeitschrift // 2012Spengel, Christoph, Martina Ortmann-Babel, Benedikt Zinn und Sebastian Matenaer (2012), A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB, World Tax Journal 3/2012 , 185-221