Company taxation and tax spillovers : separate accounting versus formula apportionment
Year of publication: |
2010
|
---|---|
Authors: | Nielsen, Søren Bo ; Raimondos-Møller, Pascalis ; Schjelderup, Guttorm |
Published in: |
European economic review : EER. - Amsterdam : Elsevier, ISSN 0014-2921, ZDB-ID 207969-0. - Vol. 54.2010, 1, p. 121-132
|
Subject: | Unternehmensbesteuerung | Corporate taxation | Besteuerungsverfahren | Taxation procedure | Konzernbesteuerung | Group taxation | Multinationales Unternehmen | Transnational corporation | Steuerwettbewerb | Tax competition | Welt | World |
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