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The Principle of Territoriality and its Implementation in the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)

Lang, Michael (2012) The Principle of Territoriality and its Implementation in the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). WU International Taxation Research Paper Series, 2012-09. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Martin Zagler (Vienna University of Economics and Business), Erich Kirchler (University of Vienna) and Rupert Sausgruber (University of Innsbruck)
Keywords: Europäische Union / Körperschaftsteuer / Territorialitätsprinzip / Konsolidierung
Classification Codes: RVK PP 6945
Depositing User: ePub Administrator
Date Deposited: 30 Jan 2013 12:55
Last Modified: 03 Dec 2014 02:53
URI: http://epub.wu.ac.at/id/eprint/3769

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