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EU Harmonization: An Obstacle for Alternative Corporate Income Tax Systems?

EU Harmonization: An Obstacle for Alternative Corporate Income Tax Systems?. Geerten M.M. Michielse Technical Assistance Advisor, IMF Adjunct-Professor, Georgetown University Law Center. Estonian Distribution Tax. Income tax liability deferred to distribution: Profit 300

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Distribution tax 26 74 - PowerPoint PPT Presentation

EU Harmonization: An Obstacle for Alternative Corporate Income Tax Systems?