Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
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Bibliographic InfoArticle provided by Ifo Institute for Economic Research at the University of Munich in its journal CESifo Forum.
Volume (Year): 3 (2002)
Issue (Month): 1 (04)
Körperschaftsteuer; Multinationales Unternehmen; Doppelbesteuerung; EU-Staaten; Corporate income tax; Transnational corporation; Double taxation; EU countries;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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CESifo Working Paper Series
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- GaÃ«tan NicodÃ¨me, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 250, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
- Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
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