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1. Integration, tax competition and harmonization: Should ASEAN be concerned?
Magister-uppsats, Lunds universitet/Ekonomisk-historiska institutionenSammanfattning : In the European Union (EU) policymakers are faced with many challenges in national corporate taxation policy from globalization, in particular the increasing cross-border mobility of capital. The EU member countries have become a highly integrated single market and this has meant that trade and investment flows are highly sensitive to corporate tax rates. LÄS MER
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