Comprehensive approaches to EU company taxation : to which companies should they apply?

Journal
Plasschaert, S.R.F.
European Union
European Taxation 2002 (Volume 42), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article the author outlines the four "comprehensive solutions" to the problem of taxing the profits of companies that engage in cross-border activities in the European Union that are outlined in the European Commission's recently published report on "Company taxation in the Internal Market".