Tax spillovers under separate accounting and formula apportionment
Søren Bo Nielsen, Pascalis Raimondos-Møller and Guttorm Schjelderup
| Year of publication: |
2001
|
|---|---|
| Authors: | Nielsen, Søren Bo |
| Other Persons: | Raimondos-Møller, Pascalis (contributor) ; Schjelderup, Guttorm (contributor) |
| Publisher: |
Copenhagen : Economic Policy Research Unit, Copenhagen Business School |
| Subject: | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Konzern | Corporate group | Außensteuerrecht | Cross-border taxation | Konzernbesteuerung | Group taxation | Doppelbesteuerung | Double taxation | Verrechnungspreis | Transfer pricing | Theorie | Theory |
| Extent: | 29 S. |
|---|---|
| Series: | Working paper series. - Copenhagen : EPRU, Institute of Economics, University of Copenhagen, ISSN 0908-7745, ZDB-ID 2937441-8. - Vol. 2001,07 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
| Language: | English |
| Notes: | Literaturverz. S. 27 - 29 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014378877