The CCCTB allocation formula game : the performance of economics sectors
Kateřina Krchnivá, Danuše Nerudová
| Year of publication: |
August 2018
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|---|---|
| Authors: | Krchnivá, Kateřina ; Nerudová, Danuše |
| Published in: |
Prague economic papers : a bimonthly journal of economic theory and policy. - Prague : Oeconomica Publ., ISSN 1210-0455, ZDB-ID 1112445-3. - Vol. 27.2018, 4, p. 427-448
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| Subject: | common consolidated corporate tax base | formula apportionment | NACE sectors | profit | Steuererhebungsverfahren | Taxation procedure | Konzernbesteuerung | Group taxation | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries | Körperschaftsteuer | Corporate income tax | EU-Steuerrecht | EU tax law | Multinationales Unternehmen | Transnational corporation | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.18267/j.pep.660 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011918950