The OECD convention : a 'model' for corporate tax harmonization ?

Mintz, Jack;Tulkens, Henry
(1991) Public finance with several levels of government = Les Finances publiques avec plusieurs niveaux de gouvernement : proceedings of the 46th Congress of the International Institute of Public Finance/Institut international des finances publiques, Brussels/Bruxelles, 1990 — p. 298-314, published

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  • Mintz, Jack
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  • Tulkens, HenryUCLouvain
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Mintz, J., & Tulkens, H. (1991). The OECD convention : a ‘model’ for corporate tax harmonization ? In Rémy Prud’homme (ed.), Public finance with several levels of government = Les Finances publiques avec plusieurs niveaux de gouvernement : proceedings of the 46th Congress of the International Institute of Public Finance/Institut international des finances publiques, Brussels/Bruxelles, 1990 (p. p. 298-314). Foundation Journal Public Finance. https://hdl.handle.net/2078.5/83513