3 research outputs found
Restricting Interest Deductions in Corporate Tax Systems: Its Impact on Investment Decisions and Capital Markets
Company Taxes in the European Union: Criteria and Options for Reform
In 1992, the Ruding Committee, appointed by the European Commission to examine the need for company tax (CT) harmonisation in the European Union (EU), presented its findings and recommendations.2 Although the Committee concluded that differences in CTs distort the workings of the internal market