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Formulary Apportionment and Group Taxation in the European Union
Joann Martens Weiner
其他書名
Insights from the United States and Canada
出版OOPEC, 2005
ISBN92894609039789289460903
URLhttp://books.google.com.hk/books?id=A1gnAAAACAAJ&hl=&source=gbs_api
註釋Recoge: 1.A new approach to taxing companies in the European Union - 2.Designing a formulary apportionment system : the formula - 3.The company group - 4.The tax base - 5.Economic consequences - 6.Assessment.