Open AccessHarmonisation of Corporate Income Taxes of Enterprises Functioning on the Single European Market
Author(s) -
Bożena Ciupek,
Jan Kaczmarzyk,
Piotr Kania
Publication year - 2016
Publication title -
annales universitatis mariae curie-skłodowska. sectio h, oeconomia
Language(s) - English
Resource type - Journals
eISSN - 2449-8513
pISSN - 0459-9586
DOI - 10.17951/h.2016.50.1.431
Subject(s) - harmonization , european union , realisation , business , corporate tax , accounting , order (exchange) , single market , domestic market , international economics , market economy , public economics , economics , international trade , double taxation , finance , tax avoidance , physics , quantum mechanics , acoustics