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Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berl
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The book is dedicated to the question of how much room for national tax policy Member States of the European Union will be able to maintain in the future. It fo
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How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of E
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Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.