Showing 1 - 5 of 5
Persistent link: https://www.econbiz.de/10001761883
Motivated by the move of Germany away from imputation and the objective announced by the EU Commission to provide EU businesses with a consolidated corporate tax base for their EU-wide activities, this paper proposes an analysis of the properties of alternative systems for taxing multinational...
Persistent link: https://www.econbiz.de/10001720872
Persistent link: https://www.econbiz.de/10002543644
Persistent link: https://www.econbiz.de/10003694251
Persistent link: https://www.econbiz.de/10003404928