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The Harmonisation of Corporate Income Taxes in Europe: The Ruding Committee Report
Author(s) -
GAMMIE MALCOLM
Publication year - 1992
Publication title -
fiscal studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.63
H-Index - 40
eISSN - 1475-5890
pISSN - 0143-5671
DOI - 10.1111/j.1475-5890.1992.tb00178.x
Subject(s) - corporation , executive committee , income tax , capital (architecture) , fiscal year , corporate tax , economics , political science , accounting , law , management , tax reform , tax avoidance , archaeology , history