A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options
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References listed on IDEAS
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"Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal,"
European Economy - Economic Papers 2008 - 2015
265, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
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Cited by:
- Annelies Roggeman & Isabelle Verleyen & Philippe Van Cauwenberge & Carine Coppens, 2013. "The EU apportionment formula: insights from a business case," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 14(2), pages 235-251, April.
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More about this item
Keywords
Corporation Tax; Group taxation; tax co-ordination; European Union;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2007-10-20 (Accounting & Auditing)
- NEP-EEC-2007-10-20 (European Economics)
- NEP-PBE-2007-10-20 (Public Economics)
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