Formulary apportionment in the European Union—future research agenda
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DOI: 10.18559/ebr.2023.3.798
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More about this item
Keywords
formulary apportionment; Common Consolidated Corporate Tax Base; BEFIT; systematic literature review;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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