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  • Search: subject:"EU tax base"
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Year of publication
Subject
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EU Tax Base 2 Formula Apportionment 2 Multinational Companies 2 Deutsch 1 EU tax base 1 EU-Staaten 1 EU-Steuerrecht 1 Formula apportionment 1 Gewinnverlagerung 1 Multinational companies 1 Multinationales Unternehmen 1 Steueraufkommen 1 Steuerbemessung 1 Unternehmensbesteuerung 1 Wirtschaftspolitische Wirkungsanalyse 1
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Online availability
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Free 2 Undetermined 1
Type of publication
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Book / Working Paper 2 Article 1
Type of publication (narrower categories)
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Working Paper 1
Language
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English 2 Undetermined 1
Author
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Fuest, Clemens 3 Hemmelgarn, Thomas 3 Ramb, Fred 3
Institution
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Deutsche Bundesbank 1
Published in...
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Discussion Paper Series 1 1 Discussion Paper Series 1: Economic Studies 1 International Tax and Public Finance 1
Source
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RePEc 2 EconStor 1
Showing 1 - 3 of 3
Cover Image
How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals
Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - 2006
This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU …
Persistent link: https://www.econbiz.de/10010295808
Saved in:
Cover Image
How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals
Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - Deutsche Bundesbank - 2006
This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU …
Persistent link: https://www.econbiz.de/10005083141
Saved in:
Cover Image
How would the introduction of an 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/10005711328
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