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How would the introduction of the EU-wide formula apportionment affect the distribution and size of the corporate tax base? : an analysis based on German multinationals
Fuest, Clemens; Hemmelgarn, Thomas; Ramb, Fred - In: International tax and public finance 14 (2007) 5, pp. 605-626
Persistent link: https://www.econbiz.de/10003559448
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Tax reforms and the capital structure of banks
Hemmelgarn, Thomas; Teichmann, Daniel - In: International tax and public finance 21 (2014) 4, pp. 645-693
Persistent link: https://www.econbiz.de/10011303155