Changes in the Effective Levels of Company Taxation in the Member States of the EU: 1999 to 2001
Gutachten // 2001Devereux, Michael P., Lothar Lammersen und Christoph Spengel (2001), Changes in the Effective Levels of Company Taxation in the Member States of the EU: 1999 to 2001, Gutachten für Taxation and Customs Directorate General of the European Commission, Europäische Kommission, Warwick