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How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals

By Clemens Fuest, Thomas Hemmelgarn and Fred Ramb
Publisher: Elsevier BV
Year: 2011
DOI identifier: 10.2139/ssrn.854909
OAI identifier:
Provided by: MUCC (Crossref)
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