Lost in Translation? Rethinking the Oil and Gas Industry Formula under the Common Consolidated Corporate Tax Base Directive Proposal
The oil and gas industry is an important industry for several European countries. Due to the uniqueness of the industry, there have been special corporate taxation rules for the oil and gas industry where jurisdiction adopts formulary apportionment rules for levying cross-border corporate taxation....
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| Format: | Article |
| Language: | ces |
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Trnava University, Faculty of Law
2019-03-01
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| Series: | Societas et Iurisprudentia |
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| Online Access: | http://sei.iuridica.truni.sk/archive/2019/01/SEI-2019-01-Studies-Chen-Shu-Chien-Jennifer.pdf |