Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment

Data publikacji: 20 wrz 2023

Zakres stron: 181 - 201

Otrzymano: 16 kwi 2023

Przyjęty: 11 lip 2023

DOI: https://doi.org/10.2478/revecp-2023-0006

Słowa kluczowe

formulary apportionment, common consolidated corporate tax base, BEFIT, intangible assets

© 2023 Markéta Mlčúchová, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.