A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB
Spengel, Christoph,
Martina Ortmann-Babel,
Benedikt Zinn
und
Sebastian Matenaer
(2012),
A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB,
World Tax Journal
3/2012
, 185-221