INTERMEDIATE RESULTS AND LIMITS OF HARMONIZATION OF DIRECT TAXES IN THE EUROPEAN UNION
УДК 347.9The article is devoted to analysis of tax harmonization in the area of direct taxation in the European Union. Questions of positive and negative integration, common market and tax harmonization are analyzed.The author mentions the following benchmarks of the European tax integration: these...
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| Format: | Article |
| Language: | Russian |
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Dostoevsky Omsk State University
2017-03-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/43 |
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