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Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment · Study

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ArticleProposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment

Erik Röder2012

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Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment

31 citations·0/0 files stored·World Tax Journal

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Taxation and Legal Issues Corporate Taxation and Avoidance EU Law and Policy Analysis

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References

1962The Incidence of the Corporation Income Tax 2008Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split 2010Taxing International Business Income: Hard-Boiled Wonderland and the End of the World 2000Tax competition in Europe - the legal perspective 1981The Elusive Incidence of the Corporate Income Tax: The State Case 2003Exploring Formula Allocation for the European Union 2011Optimal fiscal barriers to international economic integration in the presence of tax havens

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2013European Union Corporate Tax Law

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Year2012

Typearticle

Published2012-01-01

VenueWorld Tax Journal

ISSN-L1878-4917

Languageen

Citations31

Files0 public / 0

ShelfTaxation and Legal Issues

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doi10.2139/ssrn.2012640

openalex_workW3122299102

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