Would introducing formula apportionment in the European Union be a dream come true or the EU's worst nightmare?
Year of publication: |
2002
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Authors: | Weiner, Joann Martens |
Published in: |
IFO-Studien : Zeitschrift für empirische Wirtschaftsforschung. - München : IFO-Inst. für Wirtschaftsforschung, ISSN 0018-9731, ZDB-ID 2819-8. - Vol. 48.2002, 4, p. 519-532
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Subject: | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Multinationales Unternehmen | Transnational corporation | Außensteuerrecht | Cross-border taxation | Konzernbesteuerung | Group taxation | Doppelbesteuerung | Double taxation | Verrechnungspreis | Transfer pricing | EU-Staaten | EU countries |
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