株式会社極東書店トップ ＞ 商品一覧 ＞ Towards Corporate Tax Harmonization in the European Community : An Institutional and Procedual Analysis.
商品詳細
Towards Corporate Tax Harmonization in the European Community : An Institutional and Procedual Analysis. ECにおける法人税の調和化
・ISBN 978-90-411-9690-3 hard
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| 著者・編者 | Jiménez, Adolfo J. Martin, |
|---|---|
| シリーズ | Series on International Taxation |
| 出版社 | (Kluwer Law International, NE) |
| 出版年月 | 1999 |
| ページ数 | 408 pp. |
| 言語 | ENG |
| ニュース番号 | ＜455-811 455-923＞ |
解説
Examines the efforts of the European Commission to achieve harmonization, basing its analysis on the study of theoretical economic models of corporate tax systems which meet the requirements of a common market and avoid economic inefficiencies, as well as on an examination of the US federal tax system