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  • Search: subject:"sales-based formula apportionment"
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Year of publication
Subject
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Außensteuerrecht 1 Corporate income tax 1 Corporate taxation 1 Cross-border taxation 1 E-commerce 1 Electronic Commerce 1 Group taxation 1 Konzernbesteuerung 1 Körperschaftsteuer 1 Multinationales Unternehmen 1 OECD countries 1 OECD pillar one 1 OECD-Staaten 1 Steuererhebungsverfahren 1 Taxation procedure 1 Transnational corporation 1 Unternehmensbesteuerung 1 digital firms 1 online trade 1 sales-based formula apportionment 1
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Online availability
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Free 1
Type of publication
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Book / Working Paper 1
Type of publication (narrower categories)
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Arbeitspapier 1 Graue Literatur 1 Non-commercial literature 1 Working Paper 1
Language
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English 1
Author
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Mukunoki, Hiroshi 1 Okoshi, Hirofumi 1 Schindler, Dirk 1
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RIETI discussion paper series 1
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ECONIS (ZBW) 1
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Reallocating taxing rights and online trade : pillar one as a partial formula apportionment
Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025
Persistent link: https://www.econbiz.de/10015374080
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