International Distribution of the Corporate Tax Base : Implications of Different Apportionment Factors Under Unitary Taxation
Year of publication: |
2015
|
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Authors: | Cobham, Alex |
Other Persons: | Loretz, Simon (contributor) |
Publisher: |
[2015]: [S.l.] : SSRN |
Subject: | Unternehmensbesteuerung | Corporate taxation | Besteuerungsverfahren | Taxation procedure | Körperschaftsteuer | Corporate income tax | EU-Staaten | EU countries | Multinationales Unternehmen | Transnational corporation |
Extent: | 1 Online-Ressource (38 p) |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 3, 2014 erstellt |
Other identifiers: | 10.2139/ssrn.2587839 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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