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~subject:"formula apportionment"
~type_genre:"Collection of articles written by one author"
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formula apportionment
Befolgungskosten
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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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origin principle
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separate Gewinnbesteuerung
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Eichner, Thomas
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Liesegang, Caterina
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Runkel, Marco
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Wagner, Julia
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Freie Universität Berlin
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ECONIS (ZBW)
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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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Reformen der Steuerbemessungsgrundlage : drei empirische Steuerwirkungsanalysen im Bereich der Unternehmensbesteuerung
Wagner, Julia
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2019
Persistent link: https://www.econbiz.de/10012132328
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