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Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Weiner, Joann - In: CESifo Forum 03 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10011695681
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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation
Sunley, Emil - In: CESifo Forum 03 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10011695685
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Dual Income Taxation in EU Member Countries
Eggert, Wolfgang; Genser, Bernd - In: CESifo DICE Report 03 (2005) 1, pp. 41-47
Persistent link: https://www.econbiz.de/10011696498
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Double income taxation as a response to tax competition in the EU
Gerken, Lüder; Märkt, Jörg; Schick, Gerhard - In: Intereconomics 36 (2001) 5, pp. 244-254
Persistent link: https://www.econbiz.de/10010271503
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The European Commission‘s Proposals for Corporate Tax Harmonization
Jr., Charles McLure - In: CESifo Forum 06 (2005) 1, pp. 32-41
Persistent link: https://www.econbiz.de/10011695785
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Neue Trends im europäischen und internationalen Steuerrecht
Rädler, Albert J. - In: ifo Schnelldienst 56 (2003) 10, pp. 15-24
Prof. Dr. Albert J. Rädler gibt in seinem Vortrag, den er beim D-A-CH Steuer-Kongress am 28. März 2003 in Wien gehalten hat, einen Überblick über neue Trends des europäischen und internationalen Steuerrechts, die sich im Zuge der Europäisierung und Globalisierung abzeichnen. Insbesondere...
Persistent link: https://www.econbiz.de/10011692021
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Mitigating Double Taxation in an Open Economy
Lindhe, Tobias - 2001
The interaction of various methods of mitigating economic and international double taxation of corporate source income is studied within a standard neoclassical model of firm behavior. The main purpose is to determine to what extent methods effective in mitigating economic double taxation in a...
Persistent link: https://www.econbiz.de/10010321707
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Tax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'
Petersen, Hans-Georg (contributor) - 2010
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within...
Persistent link: https://www.econbiz.de/10010271610
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The Dual Income Tax System - An Overview
Boadway, Robin - In: CESifo DICE Report 02 (2004) 3, pp. 3-8
Persistent link: https://www.econbiz.de/10011696476
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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 02 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10011696478