Fundamental reform of corporate income tax [electronic resource].
French title on t.p. verso: Reforme fondamentale de l'impot sur les benefices des societes
- Paris : OECD, 2007.
- 170 p. : ill.
- OECD tax policy studies ; no. 16 .
- OECD tax policy studies ; no. 16. .
Includes bibliographical references.
pt. 1. Setting the stage -- pt. 2. Domestic and international corporate income tax issues -- pt. 3. Domestic and international corporate cash-flow tax issues -- pt. 4. Fundamental corporate tax reform in detail -- pt. 5. Policy conclusion.