An assessment of global formula apportionment
Year of publication: |
2021
|
---|---|
Authors: | Mooij, Ruud A. de ; Liu, Li ; Prihardini, Dinar |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 74.2021, 2, p. 431-465
|
Subject: | international corporate taxation | multinationals | formula apportionment | Welt | World | Konzernbesteuerung | Group taxation | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuerwettbewerb | Tax competition | Besteuerungsverfahren | Taxation procedure | Doppelbesteuerung | Double taxation | Steuerwirkung | Tax effects | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Internationales Steuerrecht | International tax law |
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