Why the European Union should adopt formula apportionment with a sales factor
Thomas Eichner; Marco Runkel
| Year of publication: |
2008
|
|---|---|
| Authors: | Eichner, Thomas ; Runkel, Marco |
| Published in: |
The Scandinavian journal of economics. - Oxford : Wiley, ISSN 0347-0520, ZDB-ID 8170-X. - Vol. 110.2008, 3, p. 567-589
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| Subject: | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Konzernbesteuerung | Group taxation | Besteuerungsverfahren | Taxation procedure | Steuerbelastung | Tax burden | Steuerwettbewerb | Tax competition | EU-Staaten | EU countries |
| Description of contents: | Abstract [doi.org] |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003761418