How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals
Clemens Fuest; Thomas Hemmelgarn; Fred Ramb
| Year of publication: |
2007
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|---|---|
| Authors: | Fuest, Clemens ; Hemmelgarn, Thomas ; Ramb, Fred |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 14.2007, 5, p. 605-626
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| Subject: | Konzernbesteuerung | Group taxation | Körperschaftsteuer | Corporate income tax | Steuererhebungsverfahren | Taxation procedure | Multinationales Unternehmen | Transnational corporation | Deutschland | Germany | 1996-2001 |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Erratum enth. in Vol.14.2007,5, S. 627-629 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003559448