Corporate tax reform and "value creation" : towards unfettered diagonal re-allocation across the global inequality chain
Year of publication: |
Mär 2017
|
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Authors: | Quentin, David |
Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 7.2017, 1, p. 1-21
|
Subject: | corporate tax | global value chains | value theory | global wealth chains | unitary taxation by formulary apportionment | Betriebliche Wertschöpfung | Value creation | Unternehmensbesteuerung | Corporate taxation | Welt | World | Körperschaftsteuer | Corporate income tax | Steuerreform | Tax reform | Multinationales Unternehmen | Transnational corporation | Globalisierung | Globalization |
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