The Strategy of Shifting-to-Losses: The Case of Common Consolidated Corporate Tax Base (CCCTB) in the European Union

Shu-Chien Chen

Research output: Contribution to journalArticleAcademicpeer-review

Original languageEnglish
Pages (from-to)1-26
Number of pages26
JournalUCPH Fiscal Relations Law Journal (FIRE Journal)
Volume2
Issue number1
Publication statusPublished - 2019
Externally publishedYes

Research programs

  • SAI 2007-05 FA

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