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Decline of CFC Rules and Rise of IP Boxes: How the European Court of Justice Affects Tax Competition and Economic Distortions in Europe
BRÄUTIGAM, RAINER, SPENGEL, CHRISTOPH, STREIF, FRANKLanguage:
english
Journal:
Fiscal Studies
DOI:
10.1111/1475-5890.12135
Date:
February, 2017
File:
PDF, 1.27 MB
english, 2017