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~person:"Eichner, Thomas"
~subject:"Bestimmungslandprinzip"
~subject:"Körperschaftsteuer"
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Bestimmungslandprinzip
Körperschaftsteuer
Befolgungskosten
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Capital income tax
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Corporate income tax
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Konzernbesteuerung
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Multinationales Unternehmen
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Transnational corporation
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Unternehmensbesteuerung
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Ursprungslandprinzip
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compliance costs
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destination principle
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fiscal equalization
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formelbasierte Gewinnbesteuerung
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formula apportionment
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separate Gewinnbesteuerung
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separate accounting
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Eichner, Thomas
Barrios Cobos, Salvador
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Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective
Liesegang, Caterina
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2017
Persistent link: https://www.econbiz.de/10012197647
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