Narrow search
Showing 1 - 10 of 10,679
Cover Image
Systems of general sales taxation : theory, policy and practice
Brederode, Robert F. van; Brederode, R. F. W. van - 2009
Persistent link: https://www.econbiz.de/10003871151
Cover Image
Tax harmonization in the United States compared to the European Union and the Basque Country
Amuriza Fernandez, Mikel - In: International perspectives on fiscal federalism : the …, (pp. 67-96). 2018
Persistent link: https://www.econbiz.de/10012205623
Cover Image
Dem Steuerwettbewerb ein Ende setzen : die Unitary Taxation als Alternative zur immer stärkeren steuerlichen Entlastung von Unternehmen
Liebert, Nicola - In: Prokla : Zeitschrift für kritische Sozialwissenschaft 39 (2009) 1, pp. 65-82
Persistent link: https://www.econbiz.de/10003820528
Cover Image
Die Einordnung ausländischer Gesellschaften im deutschen, US-amerikanischen und europäischen internationalen Steuerrecht
Herrmann, Harald - 2001
Persistent link: https://www.econbiz.de/10001565449
Cover Image
Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU
Weiner, Joann Eileen Martens (contributor) - 2006
The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...
Persistent link: https://www.econbiz.de/10013520427
Cover Image
The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10011443402
Cover Image
Corporate tax harmonization and competition in federal countries : some lessons for the European Community?
Daly, Michael John - In: National tax journal 46 (1993) 4, pp. 441-461
Persistent link: https://www.econbiz.de/10001167973
Cover Image
The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10013428279