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  • Search: subject:"separate entity accounting"
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Year of publication
Subject
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OECD/G20 BEPS Project 2 Shapley assignment of taxing rights 2 formula apportionment 2 residual profit allocation/splitting 2 separate entity accounting 2 Corporate income tax 1 Corporate taxation 1 Gewinnverlagerung 1 Group taxation 1 Income shifting 1 International tax law 1 Internationales Steuerrecht 1 Konzernbesteuerung 1 Körperschaftsteuer 1 Multinationales Unternehmen 1 Steuererhebungsverfahren 1 Steuerreform 1 Tax reform 1 Taxation procedure 1 Theorie 1 Theory 1 Transnational corporation 1 Unternehmensbesteuerung 1
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Online availability
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Free 2
Type of publication
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Book / Working Paper 2
Type of publication (narrower categories)
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Working Paper 2 Arbeitspapier 1 Graue Literatur 1 Non-commercial literature 1
Language
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English 2
Author
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Richter, Wolfram F. 2
Published in...
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CESifo Working Paper 1 CESifo working papers 1
Source
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ECONIS (ZBW) 1 EconStor 1
Showing 1 - 2 of 2
Cover Image
Taxing Multinational Enterprises: A Theory-Based Approach to Reform
Richter, Wolfram F. - 2022
. This paper argues for a reform that retains separate entity accounting and addresses the flaws in the current system of …
Persistent link: https://www.econbiz.de/10014290029
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Cover Image
Taxing multinational enterprises : a theory-based approach to reform
Richter, Wolfram F. - 2022
. This paper argues for a reform that retains separate entity accounting and addresses the flaws in the current system of …
Persistent link: https://www.econbiz.de/10013463290
Saved in:
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