Reducing tax compliance costs through corporate tax base harmonization in the European Union
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DOI: 10.1016/j.intaccaudtax.2020.100355
Abstract: The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border… read more here.
Keywords: compliance costs; ccctb; tax compliance; tax ... See more keywords