Article in Journal
Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market
Joann Weiner
Ifo Institute for Economic Research, Munich, 2002
in: CESifo Forum 3 (1), 10 - 20
Ifo Institute for Economic Research, Munich, 2002
in: CESifo Forum 3 (1), 10 - 20
Keywords: Körperschaftsteuer, Multinationales Unternehmen, Doppelbesteuerung, EU-Staaten, Corporate income tax, Transnational corporation, Double taxation, EU countries
JEL Classification: E620,H210,H700,K340
Included in
CESifo Forum 1 / 2002 (Spring)
Ifo Institute for Economic Research, Munich, 2002