Christoph Spengel, Andreas Oestreicher
Abstract
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the imp
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The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the imp
Key concepts: European commission, Corporate tax, Business, Base (topology), Tax reform, Simplicity, Commission, Income tax