Blar i Discussion papers (SAM) på emneord "tax regimes"

Viser treff 1-1 av 1

    • Corporate tax systems, multinational enterprises, and economic integration 

      Kind, Hans Jarle; Midelfart, Karen Helene; Schjelderup, Guttorm (Discussion paper, Working paper, 2004-07)
      Multinational firms are known to shift profits and countries are known to compete over shifty profits. Two major principles for corporate taxation are Separate Accounting (SA) and Formula Apportionment (FA). These two ...