Work

Preferential Personal Income Tax Regimes in the European Union: A New Form of Permitted (Harmful) Tax Competition?

Year: 2024

Type: article

Source: World Tax Journal

DOI: 10.59403/g98bvq

Authors: R. Szudoczky, C.C. Rodríguez Peña

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W4402401049

FWCI: 1.008

Cites: 61

Cited by: 2

Related to: 10