Common Consolidated Corporate Tax Base : Effects of Formulary Apportionment on Corporate Group Entities
Year of publication: |
2013
|
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Authors: | Petutschnig, Matthias |
Publisher: |
[2013]: [S.l.] : SSRN |
Subject: | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries | EU-Steuerrecht | EU tax law | Besteuerungsverfahren | Taxation procedure | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects | Multinationales Unternehmen | Transnational corporation |
Extent: | 1 Online-Ressource (30 p) |
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Series: | WU International Taxation Research Paper Series ; No. 2012-04 |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2012 erstellt |
Other identifiers: | 10.2139/ssrn.2178004 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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