Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income: An International Comparison/en-ca/common-corporate-tax-base-ccctb-and-determination-of-taxable-income-an-international-comparison/6D9DFE2D-DE3E-4BF3-A8CB-0C2C399611B8.html6D9DFE2D-DE3E-4BF3-A8CB-0C2C399611B8
Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income: An International Comparison