How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals
| Year of publication: |
2007
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|---|---|
| Authors: | Fuest, Clemens ; Hemmelgarn, Thomas ; Ramb, Fred |
| Published in: |
International Tax and Public Finance. - Springer, ISSN 0927-5940. - Vol. 14.2007, 5, p. 605-626
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| Publisher: |
Springer |
| Subject: | EU tax base | Formula apportionment | Multinational companies |
| Extent: | text/html |
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| Type of publication: | Article |
| Source: |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10005711328