The European Commission's proposal for a common consolidated corporate tax base
Author:
Publisher
Oxford University Press (OUP)
Subject
Management, Monitoring, Policy and Law,Economics and Econometrics
Link
http://academic.oup.com/oxrep/article-pdf/24/4/720/1454292/grn032.pdf
Reference11 articles.
1. The Effects of EU Formula Apportionment on Corporate Tax Revenues
2. How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals
3. Capital Mobility and Tax Competition
4. Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment
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1. Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment;Review of Economic Perspectives;2023-09-01
2. Formulary apportionment in the European Union – future research agenda;Economics and Business Review;2023-08-28
3. European Tax Harmonization;Springer Texts in Business and Economics;2023
4. The Constitutional Boundaries of European Fiscal Federalism;CAMB STUD EUR LAW PO;2022-04-07
5. The Global Formulary Apportionment (GFA) Model - Concept of Changed Structures in the Taxation of Multinational Enterprises;SSRN Electronic Journal;2021
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