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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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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; Hemmegarn, Thomas; Ramb, Fred - In: International Tax and Public Finance 14 (2007) 5, pp. 627-629
Persistent link: https://www.econbiz.de/10005711473