Assessing the normative differences between formula apportionment and separate accounting
Year of publication: |
2012
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Authors: | Gresik, Thomas A. |
Published in: |
Fundamentals of international transfer pricing in law and economics : [the Max Planck Institute for Tax Law and Public Finance held a ... conference in December 2010 on the fundamentals of transfer pricing in law and economics]. - Berlin : Springer, ISBN 3-642-25979-0. - 2012, p. 257-265
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Subject: | Theorie | Theory | Konzernbesteuerung | Group taxation | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Steuerwettbewerb | Tax competition |
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