Open AccessThe Principle of Territoriality and its Implementation in the Proposal for a Council Directive on a Common Consolidation Corporate Tax Base (CCCTB)
Author(s) -
Michael Lang
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2012.1306
Subject(s) - accounting , business , corporate tax , european union , consolidation (business) , ad valorem tax , value added tax , tax avoidance , double taxation , public economics , economics , international trade , finance