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~isPartOf:"European economic review : EER"
~isPartOf:"Journal of business economics : JBE"
~subject:"Besteuerungsverfahren"
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Besteuerungsverfahren
Group taxation
5
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European economic review : EER
Journal of business economics : JBE
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How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Hundsdoerfer, Jochen
;
Wagner, Julia
- In:
Journal of business economics : JBE
90
(
2020
)
4
,
pp. 495-536
Persistent link: https://www.econbiz.de/10012226902
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2
Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed
;
Stimmelmayr, Michael
- In:
European economic review : EER
102
(
2018
),
pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
Saved in:
3
Company taxation and tax spillovers : separate accounting versus formula apportionment
Nielsen, Søren Bo
;
Raimondos-Møller, Pascalis
; …
- In:
European economic review : EER
54
(
2010
)
1
,
pp. 121-132
Persistent link: https://www.econbiz.de/10003944524
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