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The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment
Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...
Persistent link: https://www.econbiz.de/10012233689
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Internationale Konzernstrukturen und Gruppenbesteuerung
Pummerer, Erich - In: Nationale und internationale betriebswirtschaftliche …, (pp. 179-202). 2014
Persistent link: https://www.econbiz.de/10010338690
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Ausländische Verluste im Unionsrecht
Schnitger, Arne - In: Besteuerung internationaler Unternehmen : Festschrift …, (pp. 361-373). 2016
Persistent link: https://www.econbiz.de/10014576334
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Die Bedeutung der steuerlichen Verlustverrechnung für das Steueraufkommen und das Investitionsverhalten der Unternehmen
Koch, Reinald - In: Modernisierung des Unternehmenssteuerrechts, (pp. 97-115). 2013
Persistent link: https://www.econbiz.de/10010347497
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Die Bankenkrise im Steuerrecht
Altvater, Christian - In: Der Betrieb 61 (2008) 48, pp. 2612-2616
Persistent link: https://www.econbiz.de/10003779659
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Strategic consolidation under formula apportionment
Büttner, Thiess; Riedel, Nadine; Runkel, Marco - In: National tax journal 64 (2011) 2, pp. 220-254
Persistent link: https://www.econbiz.de/10009558048
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Konzernbesteuerung in Deutschland
Kessler, Wolfgang - In: Konzernsteuerrecht : national - international, (pp. 2-18). 2008
Persistent link: https://www.econbiz.de/10003734415
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Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290
milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long …
Persistent link: https://www.econbiz.de/10013502253
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Corporate profit tax, capital mobility, and formula apportionment
Pinto, Santiago M. - In: Journal of urban economics 62 (2007) 1, pp. 76-102
Persistent link: https://www.econbiz.de/10003522432
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Corporate tax regime and international allocation of ownership
Becker, Johannes; Runkel, Marco - In: Regional science & urban economics 43 (2013) 1, pp. 8-15
Persistent link: https://www.econbiz.de/10009715781