Corporate tax regime and international allocation of ownership
Year of publication: |
2013
|
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Authors: | Becker, Johannes ; Runkel, Marco |
Published in: |
Regional science & urban economics. - Amsterdam [u.a.] : Elsevier, ISSN 0166-0462, ZDB-ID 191791-2. - Vol. 43.2013, 1, p. 8-15
|
Subject: | Corporate taxation | Separate accounting | Formula apportionment | Unternehmensbesteuerung | Theorie | Theory | Konzernbesteuerung | Group taxation | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Auslandsinvestition | Foreign investment | Wohlfahrtsanalyse | Welfare analysis | Steuerpolitik | Tax policy | Eigentümer | Owners | Fusion | Merger | Besteuerungsverfahren | Taxation procedure | Steuerwirkung | Tax effects |
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