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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 Fred Ramb

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)
Date: 2007
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