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 |
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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 11:55 |
Last Modified: | 22 Oct 2019 00:41 |
URI: | https://epub.wu.ac.at/id/eprint/3769 |
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