Fixing the system : an analysis of alternative proposals for the reform of international tax
Year of publication: |
2013
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Authors: | Grubert, Harry ; Altshuler, Rosanne |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 66.2013, 3, p. 671-711
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Subject: | multinational corporations | domestic-foreign tax differentials | income shifting | foreign-source income | corporate tax reform | Multinationales Unternehmen | Transnational corporation | Steuerreform | Tax reform | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Internationales Steuerrecht | International tax law | Gewinnverlagerung | Income shifting | Welt | World | Steuerwirkung | Tax effects |
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