Publications

A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

Refereed Journal // 2012

A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

Spengel, Christoph, Martina Ortmann-Babel, Benedikt Zinn and 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

Authors Christoph Spengel // Martina Ortmann-Babel // Benedikt Zinn // Sebastian Matenaer