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...
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Queen Mary, University of London
2007
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| Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.504550 |