Matches in SemOpenAlex for { <https://semopenalex.org/work/W945367553> ?p ?o ?g. }
Showing items 1 to 98 of
98
with 100 items per page.
- W945367553 abstract "EU endeavored in harmonizing and coordinating taxes in order to eliminate or limit the harmful tax competition that affects most Member States companies. Tax base equalization seems to be the right way towards fiscal equalization. However, tax competition is the result of the worldwide mobility of tax bases, companies and financial assets. This mobility was not generated only by technological innovations in transport and telecommunication, but was mostly influenced by political decisions such as liberalization and deregulation. This paper addresses the issue of eliminating harmful tax competition through fiscal equalization, by adopting the CCCTB system. Under these circumstances, tax competition would be limited only to the tax rates applicable in the 27 EU Member States." @default.
- W945367553 created "2016-06-24" @default.
- W945367553 creator A5001182710 @default.
- W945367553 creator A5013531684 @default.
- W945367553 date "2011-01-01" @default.
- W945367553 modified "2023-09-25" @default.
- W945367553 title "Fiscal Equalization in Corporate Taxation -— A Way of Limiting the Harmful Tax Competition in the EU" @default.
- W945367553 cites W1514872877 @default.
- W945367553 cites W1967819925 @default.
- W945367553 cites W1971544070 @default.
- W945367553 cites W1976946423 @default.
- W945367553 cites W2062144675 @default.
- W945367553 cites W3121689013 @default.
- W945367553 cites W3125668287 @default.
- W945367553 doi "https://doi.org/10.1007/978-3-642-23065-3_62" @default.
- W945367553 hasPublicationYear "2011" @default.
- W945367553 type Work @default.
- W945367553 sameAs 945367553 @default.
- W945367553 citedByCount "1" @default.
- W945367553 countsByYear W9453675532014 @default.
- W945367553 crossrefType "book-chapter" @default.
- W945367553 hasAuthorship W945367553A5001182710 @default.
- W945367553 hasAuthorship W945367553A5013531684 @default.
- W945367553 hasConcept C100001284 @default.
- W945367553 hasConcept C10138342 @default.
- W945367553 hasConcept C111326686 @default.
- W945367553 hasConcept C113216237 @default.
- W945367553 hasConcept C127162648 @default.
- W945367553 hasConcept C127413603 @default.
- W945367553 hasConcept C144133560 @default.
- W945367553 hasConcept C162324750 @default.
- W945367553 hasConcept C182306322 @default.
- W945367553 hasConcept C18547055 @default.
- W945367553 hasConcept C188198153 @default.
- W945367553 hasConcept C18903297 @default.
- W945367553 hasConcept C193681711 @default.
- W945367553 hasConcept C2776462828 @default.
- W945367553 hasConcept C2779836051 @default.
- W945367553 hasConcept C41008148 @default.
- W945367553 hasConcept C51303962 @default.
- W945367553 hasConcept C514942387 @default.
- W945367553 hasConcept C551662922 @default.
- W945367553 hasConcept C75755367 @default.
- W945367553 hasConcept C76155785 @default.
- W945367553 hasConcept C78519656 @default.
- W945367553 hasConcept C86803240 @default.
- W945367553 hasConcept C91306197 @default.
- W945367553 hasConceptScore W945367553C100001284 @default.
- W945367553 hasConceptScore W945367553C10138342 @default.
- W945367553 hasConceptScore W945367553C111326686 @default.
- W945367553 hasConceptScore W945367553C113216237 @default.
- W945367553 hasConceptScore W945367553C127162648 @default.
- W945367553 hasConceptScore W945367553C127413603 @default.
- W945367553 hasConceptScore W945367553C144133560 @default.
- W945367553 hasConceptScore W945367553C162324750 @default.
- W945367553 hasConceptScore W945367553C182306322 @default.
- W945367553 hasConceptScore W945367553C18547055 @default.
- W945367553 hasConceptScore W945367553C188198153 @default.
- W945367553 hasConceptScore W945367553C18903297 @default.
- W945367553 hasConceptScore W945367553C193681711 @default.
- W945367553 hasConceptScore W945367553C2776462828 @default.
- W945367553 hasConceptScore W945367553C2779836051 @default.
- W945367553 hasConceptScore W945367553C41008148 @default.
- W945367553 hasConceptScore W945367553C51303962 @default.
- W945367553 hasConceptScore W945367553C514942387 @default.
- W945367553 hasConceptScore W945367553C551662922 @default.
- W945367553 hasConceptScore W945367553C75755367 @default.
- W945367553 hasConceptScore W945367553C76155785 @default.
- W945367553 hasConceptScore W945367553C78519656 @default.
- W945367553 hasConceptScore W945367553C86803240 @default.
- W945367553 hasConceptScore W945367553C91306197 @default.
- W945367553 hasLocation W9453675531 @default.
- W945367553 hasOpenAccess W945367553 @default.
- W945367553 hasPrimaryLocation W9453675531 @default.
- W945367553 hasRelatedWork W1196793722 @default.
- W945367553 hasRelatedWork W1492249002 @default.
- W945367553 hasRelatedWork W1576633400 @default.
- W945367553 hasRelatedWork W1601449166 @default.
- W945367553 hasRelatedWork W2248476434 @default.
- W945367553 hasRelatedWork W2269557803 @default.
- W945367553 hasRelatedWork W2350115052 @default.
- W945367553 hasRelatedWork W2374503410 @default.
- W945367553 hasRelatedWork W2386386316 @default.
- W945367553 hasRelatedWork W2501713720 @default.
- W945367553 hasRelatedWork W2574527244 @default.
- W945367553 hasRelatedWork W2600680084 @default.
- W945367553 hasRelatedWork W2780821877 @default.
- W945367553 hasRelatedWork W2992811888 @default.
- W945367553 hasRelatedWork W3092296945 @default.
- W945367553 hasRelatedWork W3121302967 @default.
- W945367553 hasRelatedWork W3123433080 @default.
- W945367553 hasRelatedWork W3124694719 @default.
- W945367553 hasRelatedWork W3125733177 @default.
- W945367553 hasRelatedWork W2786301155 @default.
- W945367553 isParatext "false" @default.
- W945367553 isRetracted "false" @default.
- W945367553 magId "945367553" @default.
- W945367553 workType "book-chapter" @default.