Toward a Neutral Corporate Tax for the Transportation Industry – Rethinking the Transportation Industry Formula of the Common Consolidated Corporate Tax Base Directive Proposal under EU Law

I am glad my paper “Toward a  Neutral  Corporate Tax  for  the  Transportation Industry – Rethinking the Transportation Industry Formula of the Common Consolidated Corporate Tax Base Directive Proposal under EU Law” is published in ID-Dritt journal, by Produced and published by Għaqda Studenti tal-Liġi (GħSL), the University of Malta’s Law Students’ Society. The publication process is a bit delayed due to Covid-19. But I am happy to hear this in this difficult time.

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https://taxprof.typepad.com/taxprof_blog/2020/06/weekly-ssrn-tax-article-review-and-roundup-elkins-reviews-dagans-re-imagining-tax-justice-in-a-globa.html

Shu-Chien Chen (Erasmus University Rotterdam), Toward a Neutral Corporate Tax for the Transportation Industry – Rethinking the Transportation Industry Formula of the Common Consolidated Corporate Tax Base Directive Proposal under EU Law, XXX Id-Dritt Journal