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La taxation effective des revenus de l'investissement en Belgique

De Callataÿ, Etienne - In: Bulletin de documentation / Service Public Fédéral … (1990) 3, pp. 157-371

Persistent link: https://www.econbiz.de/10001275093

Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal

Gérard, Marcel - Directorate-General Economic and Financial Affairs, … - 2006

In 2001, the European Commission proposed replacing the current system of taxation of multinational companies by the taxation of a consolidated base, computed at the level of all the European entities of a multijurisdictional enterprise, and then distributed for taxation purposes between the...

Persistent link: https://www.econbiz.de/10008459197

Part I - Taxation - Taxation, Financial Intermodality and the Least Taxed Path for Circulating Income within a Multinational Enterprise

Gérard, Marcel; Gillard, Marie-France - In: Annales d'économie et de statistique (2004) 75-76, pp. 89-108

Persistent link: https://www.econbiz.de/10007959512

L'imposition des entreprises multinationales en Europe . À propos d'un rapport de la Commission européenne

Gérard, Marcel - In: Revue économique 54 (2003) 3, pp. 489-498

Persistent link: https://www.econbiz.de/10007964976

Le financement de la mobilité des étudiants « Bologne »

Gérard, Marcel - In: Revue économique 61 (2010) 3, pp. 577-588

Persistent link: https://www.econbiz.de/10008708256

Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale

Gérard, Marcel; Martens Weiner, Joann - In: Economie & prévision : EP 173 (2007) 2, pp. 65-78

Persistent link: https://www.econbiz.de/10008709482

Le financement de la mobilité des étudiants << Bologne >>

Gérard, Marcel - In: Revue économique 61 (2010) 3, pp. 577-589

Persistent link: https://www.econbiz.de/10008423341

Globalization and access to higher education : policy implications

Gérard, Marcel; Uebelmesser, Silke - In: CESifo DICE report : journal for institutional … 11 (2013) 2, pp. 3-10

Persistent link: https://www.econbiz.de/10010185654

Financing Bologna: Which Country will Pay for Foreign Students?

Gérard, Marcel - In: Education economics 15 (2007) 4, pp. 441-454

Persistent link: https://www.econbiz.de/10007870632

Introduction: Economics Of Higher Education

Gérard, Marcel; Vandenberghe, Vincent - In: Education economics 15 (2007) 4, pp. 383-384

Persistent link: https://www.econbiz.de/10007870636

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