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~subject:"Tax competition"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Formula apportionment"
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Tax competition
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ECONIS (ZBW)
15
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1
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
An assessment of global formula apportionment
Mooij, Ruud A. de
;
Liu, Li
;
Prihardini, Dinar
- In:
National tax journal
74
(
2021
)
2
,
pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
Saved in:
3
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
Saved in:
4
Public-input provision under formula apportionment
Matsumoto, Mutsumi
- In:
FinanzArchiv : public finance analysis
72
(
2016
)
1
,
pp. 74-95
Persistent link: https://www.econbiz.de/10011477552
Saved in:
5
Asymmetric tax competition with formula apportionment
Wrede, Matthias
- In:
Letters in spatial and resource sciences : LSRS
7
(
2014
)
1
,
pp. 47-60
Persistent link: https://www.econbiz.de/10010242878
Saved in:
6
Corporate income taxation of multinationals in a general equilibrium model
Eichner, Thomas
;
Runkel, Marco
- In:
Journal of public economics
95
(
2011
)
7/8
,
pp. 723-733
Persistent link: https://www.econbiz.de/10009270518
Saved in:
7
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
Saved in:
8
Formula apportionment vs. separate accounting : a private information perspective
Gresik, Thomas A.
- In:
European economic review : EER
54
(
2010
)
1
,
pp. 133-149
Persistent link: https://www.econbiz.de/10003944529
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9
Why the European Union should adopt formula apportionment with a sales factor
Eichner, Thomas
;
Runkel, Marco
- In:
The Scandinavian journal of economics
110
(
2008
)
3
,
pp. 567-589
Persistent link: https://www.econbiz.de/10003761418
Saved in:
10
Profit tax competition and formula apportionment
Pethig, Rüdiger
;
Wagener, Andreas
- In:
International tax and public finance
14
(
2007
)
6
,
pp. 631-655
Persistent link: https://www.econbiz.de/10003559407
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