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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

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n.d.Offshore Profit Shifting and Domestic Productivity Measurement104 cited
2015International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation

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70 cited

2010MEASURING THE LOCATION OF PRODUCTION IN A WORLD OF INTANGIBLE PRODUCTIVE ASSETS, FDI, AND INTRAFIRM TRADE66 cited

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