Unilateral introduction of destination-based cash-flow taxation
Year of publication: |
2020
|
---|---|
Authors: | Becker, Johannes ; Englisch, Joachim |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 3, p. 495-513
|
Subject: | Business taxation | Destination taxation | Tax competition | Steuerwettbewerb | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory | Körperschaftsteuer | Corporate income tax |
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