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~isPartOf:"Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)"
~isPartOf:"Journal of state taxation"
~language:"eng"
~subject:"Körperschaftsteuer"
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Search: subject_exact:"Steuerliches Anrechnungsverfahren"
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Körperschaftsteuer
Corporate income tax
67
Ländersteuer
25
State tax
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21
United States
21
Doppelbesteuerung
8
Double taxation
8
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Smith, James Kevin
4
Micheli, Chris
3
Cloete VanBlerck, Marius
2
Cnossen, Sijbren
2
Juilhard, Philippe
2
Kahan, Paul R.
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Key, Kimberly G.
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Smith, Andrew M. C.
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Diyah, Lyster
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Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
Journal of state taxation
National tax journal
140
CESifo working papers
122
Working paper
97
NBER working paper series
94
Working paper / National Bureau of Economic Research, Inc.
79
NBER Working Paper
74
International tax and public finance
63
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
56
Journal of public economics
46
CESifo Working Paper Series
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IMF working papers
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ZEW discussion papers
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Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
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Tax law review
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European taxation : official journal of the Confédération Fiscale Européenne
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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FinanzArchiv : public finance analysis
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Intertax : international tax review
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IMF working paper
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Working paper series
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Tax policy and the economy
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ZEW - Centre for European Economic Research Discussion Paper
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Working paper / World Institute for Development Economics Research
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Discussion paper / Centre for Economic Policy Research
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IES working paper
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WU international taxation research paper series : research papers
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Fiscal studies : the journal of the Institute for Fiscal Studies
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European economic review : EER
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Journal of international accounting auditing & taxation
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The American journal of tax policy
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ECONIS (ZBW)
67
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1
New, New York group reporting rules : substantial intercorporate transactions may give corporate taxpayers a "New York state of mind"
Sutton, Giles
;
Yesnowitz, Jamie C.
;
Winchester, Elizabeth
- In:
Journal of state taxation
26
(
2008
)
5
,
pp. 17-26
Persistent link: https://www.econbiz.de/10003766502
Saved in:
2
Sourcing and the streamlined sales tax project
Hahn, Nicholas
- In:
Journal of state taxation
26
(
2008
)
3
,
pp. 23-28
Persistent link: https://www.econbiz.de/10003729790
Saved in:
3
Nexus and the need for clarification : the rise of economic and attributional nexus
Berger, Christina
- In:
Journal of state taxation
26
(
2008
)
3
,
pp. 29-34
Persistent link: https://www.econbiz.de/10003729795
Saved in:
4
Denmark: new joint taxation regime, territoriality principle and reduction of the corporate tax rate
Ottosen, Arne Møllin
;
Nørremark, Michael
- In:
Bulletin for international fiscal documentation : …
59
(
2005
)
11
,
pp. 471-475
Persistent link: https://www.econbiz.de/10003182498
Saved in:
5
Tax treatment of stock options in Japan
Watanabe, Tetsuya
- In:
Bulletin for international fiscal documentation : …
58
(
2004
)
1
,
pp. 31-38
Persistent link: https://www.econbiz.de/10001904865
Saved in:
6
Reform and coordination of corporation taxes in the European Union : an alternative agenda
Cnossen, Sijbren
- In:
Bulletin for international fiscal documentation : …
58
(
2004
)
4
,
pp. 134-150
Persistent link: https://www.econbiz.de/10001990442
Saved in:
7
Current corporate income tax developments : Western States
Guenette, Melissa
;
Multer, Joel J.
;
Velazquez, Boyce
- In:
Journal of state taxation
22
(
2003
)
2
,
pp. 30-61
Persistent link: https://www.econbiz.de/10001838164
Saved in:
8
New Zealand's thin capitalization rules and the arm's length principle
Smith, Andrew M. C.
;
Dunmore, Paul V.
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
10
,
pp. 503-510
Persistent link: https://www.econbiz.de/10001849092
Saved in:
9
Company-shareholder taxation in South Africa : single or double taxation?
Cloete VanBlerck, Marius
- In:
Bulletin for international fiscal documentation : …
57
(
2003
)
12
,
pp. 567-573
Persistent link: https://www.econbiz.de/10001849165
Saved in:
10
Why tax corporations?
Bird, Richard M.
- In:
Bulletin for international fiscal documentation : …
56
(
2002
)
5
,
pp. 194-203
Persistent link: https://www.econbiz.de/10001706181
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