Cross-border loss offset and formulary apportionment : a contribution to the European debate on the taxation of multinationals
Joann Martens Weiner; Marcel Gérard
| Year of publication: |
2004
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| Authors: | Weiner, Joann Martens ; Gérard, Marcel |
| Published in: |
Proceedings / 96th Annual Conference on Taxation : Chicago, Ill., Nov. 13 - 15, 2003 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 13, 2003. - Washington, DC : National Tax Association. - 2004, p. 360-366
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| Subject: | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Doppelbesteuerung | Double taxation | Steuervergünstigung | Tax incentive | EU-Steuerrecht | EU tax law | Steuererhebungsverfahren | Taxation procedure | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Notes: | Literaturangaben |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10002543644