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isPartOf:"IFSt-Schrift"
~isPartOf:"International tax and public finance"
~subject:"1996-2001"
~subject:"Digital platform"
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1996-2001
Digital platform
Group taxation
13
Konzernbesteuerung
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Corporate income tax
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Körperschaftsteuer
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Deutschland
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Germany
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Multinationales Unternehmen
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Transnational corporation
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Corporate taxation
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Unternehmensbesteuerung
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Organschaft
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Steuerreform
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Theorie
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Besteuerungsverfahren
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Corporate group
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1989-1993
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Arbeitskosten
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Außensteuerrecht
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Collective bargaining
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Community law
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Corporate income taxation
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Cross-border taxation
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Digital platforms
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Bloch, Francis
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Demange, Gabrielle
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Fuest, Clemens
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Hemmelgarn, Thomas
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Ramb, Fred
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IFSt-Schrift
International tax and public finance
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Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
2
How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals
Fuest, Clemens
;
Hemmelgarn, Thomas
;
Ramb, Fred
- In:
International tax and public finance
14
(
2007
)
5
,
pp. 605-626
Persistent link: https://www.econbiz.de/10003559448
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