@misc{Herzig_Norbert_Direct,
 author={Herzig, Norbert and Kuhr, Johannes},
 copyright={Copyright by Wroclaw Review of Law, Administration & Economics. University of Wroclaw. Faculty of Law, Administration and Economics},
 address={Wrocław},
 howpublished={online},
 publisher={University of Wroclaw. Faculty of Law, Administration & Economics},
 language={eng},
 title={Direct taxation in the EU : the common corporate tax base as the next sub-step towards harmonization},
 keywords={Common Corporate Tax Base, tax bases, direct taxation, harmonization, internal market},
}