Back to the drawing board : the structural and accounting consequences of a switch to a territorial tax system
Year of publication: |
2013
|
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Authors: | Donohoe, Michael P. ; McGill, Gary A. ; Outslay, Edmund |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 66.2013, 3, p. 713-744
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Subject: | international taxation | tax reform | territorial tax system | Steuersystem | Tax system | Steuerreform | Tax reform | Außensteuerrecht | Cross-border taxation | Multinationales Unternehmen | Transnational corporation | Großbritannien | United Kingdom | Steuerpolitik | Tax policy |
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