How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals

SSRN Electronic Journal
doi 10.2139/ssrn.854909
Full Text
Abstract

Available in full text

Date
Authors
Publisher

Elsevier BV

Related search

Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities

SSRN Electronic Journal
2010English

The Peripatetic Nature of EU Corporate Tax Law

Deakin Law Review
2019English

An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment

1984English

Common Consolidated Corporate Tax Base (Ccctb) in the Theory of Corporate Finance

International Journal of Accounting and Taxation
2016English

Corporate Social Responsibility, Size and Tax Aggressiveness: An Empirical Analysis

2020English

How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?

Journal of Accounting and Economics
AccountingEconomicsEconometricsFinance
2019English

The Empirical Evidence for Corporate Tax Competition Among the EU Member States

Region Direct
2014English

Tax Harmonisation in Europe - The Determination of Corporate Taxable Income in the EU Member States

SSRN Electronic Journal
2007English

Tax Compliance Under Different Institutional Settings in the EU: An Experimental Analysis

SSRN Electronic Journal
2015English

Amanote Research

Note-taking for researchers

Follow Amanote

© 2025 Amaplex Software S.P.R.L. All rights reserved.

Privacy PolicyRefund Policy