Comment on M. Nieminen: "Destination with credit formula": A simple add on that would make the CCCTB more resilient to tax competition and tax planning


Spengel, Christoph ; Stutzenberger, Kathrin



URL: http://www.kluwerlawonline.com/abstract.php?area=J...
Document Type: Article
Year of publication: 2019
The title of a journal, publication series: Intertax : International Tax Review
Volume: 47
Issue number: 5
Page range: 496-498
Place of publication: Alphen aan den Rijn
Publishing house: Kluwer Law Internat.
ISSN: 0165-2826 , 1875-8347
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics

Dieser Eintrag ist Teil der Universitätsbibliographie.




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Spengel, Christoph ; Stutzenberger, Kathrin (2019) Comment on M. Nieminen: "Destination with credit formula": A simple add on that would make the CCCTB more resilient to tax competition and tax planning. Intertax : International Tax Review Alphen aan den Rijn 47 5 496-498 [Article]


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