Open AccessINTERMEDIATE RESULTS AND LIMITS OF HARMONIZATION OF DIRECT TAXES IN THE EUROPEAN UNION
Author(s) -
Пономарева Карина Александровна
Publication year - 2017
Publication title -
pravoprimenenie
Language(s) - English
Resource type - Journals
eISSN - 2658-4050
pISSN - 2542-1514
DOI - 10.24147/2542-1514.2017.1(1).38-47
Subject(s) - harmonization , tax harmonization , european union , tax law , double taxation , direct tax , political science , legislation , international trade , european union law , law and economics , law , common law , international taxation , tax competition , business , economics , tax reform , ad valorem tax , physics , acoustics