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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