- 出版社：Kluwer Law International
- 出版年月：2012年 05月
- ISBN：9789041138729
- 装丁：HRD
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装丁について
- 言語：ENG
- 巻数・ページ数：368 p.
- DDC分類：343.4077
- 内容紹介：
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The European Commission's proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within the EU. This book discusses the proposed system's rationale, structure and uncertainties, ranging from very technical aspects, to the wording of the proposal, to political considerations.