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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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Harmonizing Corporate Income Taxes in the US and the EU: Legislative, Judicial, Soft Law and Cooperative Approaches
Charles McLure Jr. - In: CESifo Forum 9 (2008) 2, pp. 46-52
Persistent link: https://www.econbiz.de/10004998609
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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 3 (2002) 1, pp. 10-20
Persistent link: https://www.econbiz.de/10004998610
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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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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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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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Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
Jacobs, Otto H.; Brügelmann, Ralph; Weichenrieder, … - In: Ifo Schnelldienst 57 (2004) 11, pp. 03-10
Die zum 1. Mai 2004 der Europäischen Union beigetretenen mittel- und osteuropäischen Staaten weisen Steuerbelastungen der Unternehmen aus, die meist weit unter dem Niveau liegen, welches die 15 bisherigen Mitgliedsländer einfordern. Vor diesem Hintergrund forderten Deutschland und Frankreich...
Persistent link: https://www.econbiz.de/10005013818