Allowing firms to choose between separate accounting and formula apportionment taxation
Year of publication: |
June 2016
|
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Authors: | Gresik, Thomas A. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 138.2016, p. 32-42
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Subject: | Separate accounting | Formula apportionment | Transfer prices | Firm choice | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Verrechnungspreis | Transfer pricing | Konzernbesteuerung | Group taxation | Doppelbesteuerung | Double taxation | Theorie | Theory | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects |
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