Outline of a possible experimental application of Home State Taxation to small and medium-sized enterprises

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Publication Date June 2004
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Related Links
European Commission: COM(2003)726: An Internal Market without company tax obstacles achievements, ongoing initiatives and remaining challenges http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2003:726:FIN
European Commission: DG Taxation and Customs Union https://ec.europa.eu/info/departments/taxation-and-customs-union_en

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