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für Kapitalgesellschaften analysiert, ob und inwieweit in Deutschland, Frankreich und Großbritannien steuerartenbezogene …
Persistent link: https://www.econbiz.de/10011622725
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
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