Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective
Alternative title: | Reform der Besteuerung multinationaler Unternehmen in der Europäischen Union |
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Year of publication: |
2017
|
Authors: | Liesegang, Caterina |
Other Persons: | Runkel, Marco (degree supervisor) ; Eichner, Thomas (degree supervisor) |
Publisher: |
Berlin : Technische Universität Berlin |
Subject: | tax competition | separate accounting | formula apportionment | fiscal equalization | compliance costs | origin principle | destination principle | Steuerwettbewerb | separate Gewinnbesteuerung | formelbasierte Gewinnbesteuerung | Finanzausgleich | Befolgungskosten | Ursprungslandprinzip | Bestimmungslandprinzip | Tax competition | Konzernbesteuerung | Group taxation | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | EU-Staaten | EU countries | Theorie | Theory | Besteuerungsverfahren | Taxation procedure | Unternehmensbesteuerung | Corporate taxation | Compliance costs | Kapitalertragsteuer | Capital income tax |
Extent: | 1 Online-Ressource (circa 119 Seiten) Illustrationen |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Hochschulschrift ; Graue Literatur ; Non-commercial literature ; Sammlung ; Collection of articles written by one author ; Sammelwerk ; Collection of articles of several authors |
Language: | English |
Thesis: | Dissertation, Technische Universität Berlin, 2017 |
Notes: | Enthält mehrere Beiträge |
Other identifiers: | 10.14279/depositonce-6016 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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