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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:
2
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:
3
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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