Increased efficiency through consolidation and formula apportionment in the European Union?
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More about this item
KeywordsCorporate Taxation; International Loss Consolidation; Apportionment Rules; Common Consolidated Tax Base;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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