Harmonization of corporate taxes in the EC : proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association.: proceedings of a seminar held in Florence, Italy, in 1993 during the 47th Congress of the International Fiscal Association. (2016)

• Record Type: Book
• Other Names: International Fiscal Association., Congress, (47th) 1993 (Florence, Italy)
• Contents: Harmonisation des impôts sur les sociétiés dans la Communauté Européenne / Robert Goergen -- The degree of harmonization attained through the implementation of the parent-subsidiary Directive in the EC Member states / Andrea Manganelli -- The Ruding Report and Council conclusions / Ian R. Spence -- A business view / Jan A.A. van der Bijl -- Perspectives of non-EC states / Harry A. shannon -- Reasons for corporate tax harmonization / Prof. Dr. Albert J. Rädler.
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 2016
• Extent: 1 online resource (108 pages)
• Subjects: 343.4067; Corporations -- Taxation -- Law and legislation -- European Union countries -- Congresses; UE/CE Droit; Rapprochement des législations; UE/CE Etats membres; Impôt sur les sociétés; Congrès; Corporations -- Taxation -- Law and legislation; Vennootschapsbelasting; Ondernemingsbelastingen; Harmonisatie; Europees recht; European Union countries; Conference papers and proceedings
• Languages: English
• ISBNs: 9789041187260
• Related ISBNs: 904118726X
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.