The revenue consequences of using formula apportionment to calculate US and foreign-source income : a firm-level analysis
Year of publication: |
1998
|
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Authors: | Shackelford, Douglas A. |
Other Persons: | Slemrod, Joel (contributor) |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 5.1998, 1, p. 41-59
|
Subject: | Unitary taxation | Internationales Steuerrecht | International tax law | Körperschaftsteuer | Corporate income tax | Konzernbesteuerung | Group taxation | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | USA | United States | 1989-1993 |
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