Source versus residence based taxation with international mergers and acquisitions
Year of publication: |
2011
|
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Authors: | Becker, Johannes ; Fuest, Clemens |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 95.2011, 1/2, p. 28-40
|
Subject: | Unternehmensbesteuerung | Corporate taxation | Ursprungsregeln | Rules of origin | Übernahme | Takeover | Fusion | Merger | Kapitalmobilität | Capital mobility | Steuerwettbewerb | Tax competition | Körperschaftsteuer | Corporate income tax | Steuerharmonisierung | Tax harmonization | Theorie | Theory |
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