Integration approaches to group taxation in the European internal market

The creation of a group taxation framework to subject affiliated entities resident in more than one EC Member State to a single set of rules is all experiment without precedent. Group taxation normally deals with tax liability in the context of a single jurisdiction. There is no system of group taxa...

Full description

Bibliographic Details
Main Author: Mitroyanni, Ioanna
Published: Queen Mary, University of London 2007
Subjects:
340
Law
Online Access:https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.504550