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
Clemens Fuest (),
Thomas Hemmelgarn () and
International Tax and Public Finance, 2007, vol. 14, issue 5, 605-626
Keywords: EU tax base; Formula apportionment; Multinational companies (search for similar items in EconPapers)
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Journal Article: 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 (2007)
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