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Castellino, Onorato (ed.); Fornero, Elsa (contributor) - 2003

Persistent link: https://www.econbiz.de/10001753916

Taxation in European socialist countries

Hoorn, Jacobus van (contributor) - 1981

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Däke, Karl-Heinz; Schemmel, Lothar - In: Spezialisierung und Internationalisierung : …, (pp. 449-475). 2004

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Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison

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The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...

Persistent link: https://www.econbiz.de/10013502253