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For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 6 (2005) 3, pp. 56-56
Persistent link: https://www.econbiz.de/10005013111
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European company tax reform : prospects for the future ; company taxation and the internal market
Mintz, Jack - In: CESifo Forum 3 (2002) 1, pp. 3-9
Persistent link: https://www.econbiz.de/10005013123
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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 3 (2002) 1, pp. 36-37
Persistent link: https://www.econbiz.de/10005013164
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Does sales-only apportionment of corporate income violate international trade rules?
Charles McLure Jr.; Hellerstein, Walter - In: CESifo Forum 3 (2002) 4, pp. 23-30
Persistent link: https://www.econbiz.de/10004998655
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Further research needed on comprehensive approaches : roundtable discussion on the European Commission's study on company taxation
Gérard, Marcel - In: CESifo Forum 3 (2002) 1, pp. 38-40
Persistent link: https://www.econbiz.de/10004998717
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The Effective Tax Burden of Companies in Europe
Overesch, Michael - In: CESifo DICE Report 3 (2005) 4, pp. 56-63
Persistent link: https://www.econbiz.de/10005056449
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The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
Baretti, Christian; Radulescu, Doina Maria; … - In: CESifo DICE Report 6 (2008) 3, pp. 50-59
Persistent link: https://www.econbiz.de/10005037300
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Taxes as a Determinant for Foreign Direct Investment in Europe
Haufler, Andreas; Stöwhase, Sven - In: CESifo DICE Report 1 (2003) 2, pp. 45-51
Persistent link: https://www.econbiz.de/10005037380
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Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules
Shaviro, Daniel N. - Saïd Business School, Oxford University - 2009
The U.S. international income tax rules, which govern the U.S. tax treatment of multinational companies, employ five key concepts: corporate residence, source of income, foreign tax credits with limits, deferral, and subpart F. This paper, which is a draft version of chapter 2 of a book in...
Persistent link: https://www.econbiz.de/10005025259
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Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?
Zahner, Matthias - In: CESifo DICE Report 4 (2006) 3, pp. 44-49
Persistent link: https://www.econbiz.de/10005037395