CORPORATE TAX - A NEW APPROACH

被引：0
|
作者：
Toma, Elena [1 ]
机构：
[1] Alexandru Ioan Cuza Univ, Iasi, Romania
来源：
INTEGRATIVE RELATIONS BETWEEN THE EUROPEAN UNION INSTITUTIONS AND THE MEMBER STATES, VOL 3 | 2008年
关键词：
Common consolidated corporate tax base; fiscal competition; fiscal policy;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The Common Consolidated Corporate Tax Base, abridged "CCCTB", represents a new concept in the fiscal theory, which in the nearby future, will become a reality of fiscal practice of each EU's member state. The year 2007 represented a significant step in shaping the principles which will gouvern the CCCTB, as a result of the great meetings at the level of European Comittee on the matter. The author wants to analyze the impact of such a legislative inittiative and at once to describe, technically speaking, its containt.
引用
收藏
页码：428 / 432
页数：5
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