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 Hemmegarn () and Fred Ramb

International Tax and Public Finance, 2007, vol. 14, issue 5, 627-629

Date: 2007
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DOI: 10.1007/s10797-007-9047-7

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