Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective
- Alternative title
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Reform der Besteuerung multinationaler Unternehmen in der Europäischen Union
- Location
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Deutsche Nationalbibliothek Frankfurt am Main
- Extent
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Online-Ressource
- Language
-
Englisch
- Notes
-
Berlin, Technische Universität Berlin, Dissertation, 2017
- Classification
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Wirtschaft
- Event
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Veröffentlichung
- (where)
-
Berlin
- (who)
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Technische Universität Berlin
- (when)
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2017
- Creator
- Contributor
- DOI
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10.14279/depositonce-6016
- Handle
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11303/6508
- URN
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urn:nbn:de:101:1-201804177976
- Rights
-
Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
-
14.08.2025, 10:48 AM CEST
Data provider
This object is provided by:
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Associated
- Liesegang, Caterina
- Runkel, Marco
- Eichner, Thomas
- Technische Universität Berlin
Time of origin
- 2017
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Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation
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Separate accounting or unitary apportionment? : the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative
Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions
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Reforming the IMF: Lessons from modern central banking
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Tax Spillovers under Separate Accounting and Formula Apportionment.
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Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases
Can formula apportionment really prevent multinational enterprises from profit shifting? – the role of asset valuation, intragroup debt, and leases
Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation
Distortional effects of separate accounting and formula apportionment on factor allocation
Separate accounting or unitary apportionment? : the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative
Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions
Fiskalische Externalitäten innerhalb des Europäischen Binnenmarktes: Separate Accounting und Formula Apportionment im Vergleich
Reforming the IMF: Lessons from modern central banking
Reforming electricity reforms? Empirical evidence from Asian economies
From separate accounting to formula apportionment: analysis in a dynamic framework
Tax Spillovers under Separate Accounting and Formula Apportionment.
Reforming railways : learning from experience
Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases
Can formula apportionment really prevent multinational enterprises from profit shifting? – the role of asset valuation, intragroup debt, and leases
Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation
Distortional effects of separate accounting and formula apportionment on factor allocation
Separate accounting or unitary apportionment? : the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative
Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions
Fiskalische Externalitäten innerhalb des Europäischen Binnenmarktes: Separate Accounting und Formula Apportionment im Vergleich
Reforming the IMF: Lessons from modern central banking