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- Journal Article
- A2
- open access
What do politicians think of the common consolidated corporate tax base? A Belgian case study
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Did the economic impact of a Common Consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?
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- PhD Thesis
- open access
Essays on the harmonization of the corporate tax system in Europe
(2015) -
Impact of a common corporate tax base on the effective tax burden in Belgium
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The EU apportionment formula: insights from a business case
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An empirical investigation into the design of an EU apportionment formula related to profit generating factors