Tax coordination and tax competition in the European Union: Evaluating the code of conduct on business taxation

被引:15
作者
Bratton, WW [1 ]
McCahery, JA
机构
[1] George Washington Univ, Sch Law, Washington, DC 20052 USA
[2] Tilburg Univ, Fac Law, NL-5000 LE Tilburg, Netherlands
[3] Tilburg Univ, Ctr Co Law, NL-5000 LE Tilburg, Netherlands
来源
COMMON MARKET LAW REVIEW | 2001年 / 38卷 / 03期
关键词
D O I
10.1023/A:1010674900444
中图分类号
D81 [国际关系];
学科分类号
030207 ;
摘要
引用
收藏
页码:677 / 718
页数:42
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