Work

Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment

Year: 2012

Type: article

Source: World Tax Journal

DOI: 10.2139/ssrn.2012640

Author: Erik Roeder

Institutions: Max Planck Society, Max Planck Institute for Tax Law and Public Finance

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W3122299102

FWCI: 7.428

Cites: 34

Cited by: 31

Related to: 10