Harry Grubert's evolving views on international tax policy
Year of publication: |
2019
|
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Authors: | Toder, Eric J. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 72.2019, 1, p. 193-214
|
Subject: | Territorial taxation | worldwide taxation | formulary apportionment | dividend exemption | excess credit and excess limit positions | Tax Cut and Jobs Act | minimum tax on foreign profits | global intangible low tax income (GILTI) | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation | Steuerpolitik | Tax policy | Dividende | Dividend | Unternehmensbesteuerung | Corporate taxation | Steuerwirkung | Tax effects | Steuersenkung | Tax cut | Einkommensteuer | Income tax | Steuervergünstigung | Tax incentive | Körperschaftsteuer | Corporate income tax | Welt | World | Kapitalertragsteuer | Capital income tax |
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