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Tax base definition - PowerPoint PPT Presentation

Silvia Giannini ( University of Bologna) Alexander Klemm ( Institute for Fiscal Studies )

Lessons from economic principles for the design of a common European tax base and its relation to IAS/IFRS. Silvia Giannini ( University of Bologna) Alexander Klemm ( Institute for Fiscal Studies ) Paola Parascandolo ( Assonime) Harmonising corporate tax bases in the EU CEPS Task Force

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Tax base definition - PowerPoint PPT Presentation

Silvia Giannini ( University of Bologna) Alexander Klemm ( Institute for Fiscal Studies )