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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...
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Das geltende Verfahrensrecht und seine Anwendung -- Empirie, Verwaltungskulturen im Bundesstaat, weitere Defizite -- Umgang mit Verrechnungspreisfragen in ausgewählten ausländischen Staaten -- Handlungsoptionen für Deutschland.
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