The effects of EU formula apportionment on corporate tax revenues

The effects of EU formula apportionment on corporate tax revenues

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The European Commission proposes to replace the current system of taxing corporate income using separate accounting by a two-step 'consolidation and apportionment' procedure. This paper uses a large set of unconsolidated firm-level data to assess the likely impact on corporate tax revenues...

書目詳細資料
主要作者:	Devereux, M
格式:	Journal article
出版:	2008

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