Profit-splitting rules and the taxation of multinational digital platforms
Year of publication: |
2021
|
---|---|
Authors: | Bloch, Francis ; Demange, Gabrielle |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 28.2021, 4, p. 855-889
|
Subject: | Digital platforms | Multinational firms | Corporate income taxation | Formula Apportionment | Separate Accounting | Multinationales Unternehmen | Transnational corporation | Konzernbesteuerung | Group taxation | Körperschaftsteuer | Corporate income tax | Digitale Plattform | Digital platform | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory | EU-Staaten | EU countries | Besteuerungsverfahren | Taxation procedure | Steuerwettbewerb | Tax competition | Steuerwirkung | Tax effects |
-
Profit-sharing rules and the taxation of multinational Internet platforms
Bloch, Francis, (2019)
-
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis, (2020)
-
Celebi, Hulya, (2018)
- More ...
-
Bloch, Francis, (2018)
-
Profit-Sharing Rules and the Taxation of Multinational Internet Platforms
Bloch, Francis, (2019)
-
Profit-Sharing Rules and the Taxation of Multinational Internet Platforms
Bloch, Francis, (2019)
- More ...