Local taxation of global corporation : a simple solution
Year of publication: |
2014
|
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Authors: | Hindriks, Jean ; Perlata, Susana ; Weber, Shlomo |
Published in: |
Annals of economics and statistics. - Amiens : GENES, ISSN 2115-4430, ZDB-ID 2588293-4. - Vol. 113/114.2014, p. 37-65
|
Subject: | Heterogeneous countries | Profit Shifting | Tax Competition | Revenue Sharing | Theorie | Theory | Steuerwettbewerb | Tax competition | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Gemeindesteuer | Local tax |
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