Harmonization of Corporate Income Tax (CIT) in the EU - Achievements and Challenges
This paper provides a framework of the tax systems of CIT - Corporate Income Tax in the EU. This paper treats the concept of CIT according to the OECD, EU directives and Kosovo legislation. It aims to identify gaps in the current Kosovo legislaton and the tendency to increase the harmonization of...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2017-12-01
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| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/4407/4332 |