The entrepreneurship concept in a European comparative tax law perspective
By: by René Offermanns.
Series: Eucotax series on European taxation ;; v. 5; Eucotax series on European taxation ;; 5.
Publisher: Kluwer Law
Published: 2002
Place of publication: New York
Language: eng
Number of pages: 367
Subjects: Business enterprises -- Taxation -- Law and legislation -- Europe; Entrepreneurship -- Taxation -- Europe
Description: "This study of entrepreneurship in Europe is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996.

Its far-reaching analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax.

Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France, and the United Kingdom."--Jacket.
Notes: Includes bibliographical references and index.