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The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation

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Author Info
Emil Sunley
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File URL: http://www.cesifo-group.de/DocCIDL/Forum102-focus6.pdf
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Publisher Info
Article 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)
Pages: 36-37
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Handle: RePEc:ces:ifofor:v:3:y:2002:i:1:p:36-37

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Related research
Keywords: Unternehmensbesteuerung; Multinationales Unternehmen; Doppelbesteuerung; EU-Staaten; Corporate taxation; 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
K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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