Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Year of publication: |
2002
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Authors: | Weiner, Joann |
Published in: |
CESifo Forum. - ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V.. - Vol. 3.2002, 1, p. 10-20
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Publisher: |
ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V. |
Subject: | Körperschaftsteuer | Multinationales Unternehmen | Doppelbesteuerung | EU-Staaten | Corporate income tax | Transnational corporation | Double taxation | EU countries |
Extent: | application/pdf |
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Type of publication: | Article |
Language: | English |
Classification: | E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H21 - Efficiency; Optimal Taxation ; H70 - State and Local Government; Intergovernmental Relations. General ; K34 - Tax Law |
Source: |
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Weiner, Joann, (2002)
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Sunley, Emil, (2002)
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