Our small book presents areport which has been prepared in the year 2000 for the Taxation and Custorns Union Directorate General of the European Commission, und

The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investmen

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income t

This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial