Formulary apportionment in the EU:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Wien [u.a.]
Neuer Wissenschaftlicher Verl.
2009
|
| Schriftenreihe: | Wolf Theiss Award
19 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 229 S. 220 mm x 140 mm |
| ISBN: | 9783708305516 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV035313609 | ||
| 003 | DE-604 | ||
| 005 | 20090304 | ||
| 007 | t| | ||
| 008 | 090216s2009 xx |||| 00||| eng d | ||
| 016 | 7 | |a 99266666X |2 DE-101 | |
| 020 | |a 9783708305516 |c PB. : EUR 44.80, EUR 44.80 (AT) |9 978-3-7083-0551-6 | ||
| 024 | 3 | |a 9783708305516 | |
| 035 | |a (OCoLC)316003638 | ||
| 035 | |a (DE-599)DNB99266666X | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-945 | ||
| 050 | 0 | |a HD2753.E8 | |
| 084 | |a PS 3940 |0 (DE-625)139824: |2 rvk | ||
| 245 | 1 | 0 | |a Formulary apportionment in the EU |c by Patrick Weninger |
| 264 | 1 | |a Wien [u.a.] |b Neuer Wissenschaftlicher Verl. |c 2009 | |
| 300 | |a 229 S. |c 220 mm x 140 mm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Wolf Theiss Award |v 19 | |
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Apportionment | |
| 650 | 4 | |a Income tax |x European Union countries | |
| 650 | 4 | |a International business enterprises |x Taxation |z European Union countries | |
| 650 | 0 | 7 | |a Steuer |0 (DE-588)4057399-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Zuteilung |0 (DE-588)4473972-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Schlüssel |0 (DE-588)4179757-7 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Europäische Union. Mitgliedsstaaten | |
| 689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 0 | 1 | |a Steuer |0 (DE-588)4057399-0 |D s |
| 689 | 0 | 2 | |a Zuteilung |0 (DE-588)4473972-2 |D s |
| 689 | 0 | 3 | |a Schlüssel |0 (DE-588)4179757-7 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Weninger, Patrick |e Sonstige |4 oth | |
| 830 | 0 | |a Wolf Theiss Award |v 19 |w (DE-604)BV021465195 |9 19 | |
| 856 | 4 | 2 | |m GBV Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017118312&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-017118312 | |
Datensatz im Suchindex
| _version_ | 1820136202483793920 |
|---|---|
| adam_text |
WOLF THEISS AWARD - BAND 19 FORMULARY APPORTIONMENT IN THE EU BY MMAG.
DR. PATRICK WENINGER, LL.M. INTERSENTIA R E C H T WIEN * GRAZ 2009 TABLE
OF CONTENTS PREFACE 5 ACKNOWLEDGMENTS 7 LIST OF ABBREVIATIONS 19 A AIM
AND STRUCTURE OF THE INVESTIGATION 23 I AIM OF THE INVESTIGATION 23 II
STRUCTURE OF THE INVESTIGATION 23 B CORPORATE TAX HARMONIZATION IN THE
EU 25 I OVERVIEW 25 II THE PREVAILING APPROACH OF TAXING MNES IN THE EU
25 III FORMER ATTEMPTS TO HARMONIZE CORPORATE TAXATION IN THE EU 26 IV
LEGAL FRAMEWORK FOR HARMONIZING CORPORATE TAXES IN THE EU 27 V THE
COMMISSION STAFF WORKING PAPER 28 1 OVERVIEW 28 2 TAX OBSTACLES IN THE
INTERNAL MARKET 28 3 TARGETED MEASURES 29 4 COMPREHENSIVE APPROACHES 29
4.1 COMMON FEATURES OF THE FOUR PROPOSALS 29 4.2 THE FOUR PROPOSALS IN
DETAIL 30 A HST 30 A.I CHARACTERISTICS 30 A.II MERITS 31 A.III CAVEATS
31 B CCBT 33 B.I CHARACTERISTICS 33 B.II MERITS 33 B.III CAVEATS 34 C
EUCIT 34 C.I CHARACTERISTICS 34 C.II MERITS AND CAVEATS 35 D COMPULSORY
HARMONIZED TAX BASE 35 D.I CHARACTERISTICS 35 D.II MERITS AND CAVEATS 35
TABLE OF CONTENTS VI POLITICAL TENDENCIES IN DESIGNING THE APPORTIONMENT
FORMULA 36 1 UNIFORMITY 36 2 LOWERING COMPLIANCE COSTS 36 3 TAX BASE
SHARING WITH RESPECT TO FIRM-SPECIFIC FACTORS 37 4 OTHERS ^ C THE
DIVISION OF A MNE'S TAX BASE 39 I OVERVIEW II JUSTIFICATION FOR TAXING
MNES 3 OQ 1 GEOGRAPHICAL SOURCE 2 ENTITLEMENT PRINCIPLE 3 BENEFIT
PRINCIPLE 41 A") 4 THEORY OF ECONOMIC ALLEGIANCE III BENEFIT TAXATION 43
IV NONBENEFIT TAXATION 1 RESIDENCE TAXATION 44 2 SOURCE TAXATION FJ 2.1
OVERVIEW ** 2.2 SUPPLY APPROACH A IGNORING STRUCTURAL INTERDEPENDENCIES
BETWEEN MEMBERS OF THE MNE 4 J! A.I OVERVIEW T? A.II TRANSACTION BASED
METHODS A.III PROFIT BASED METHODS ?J A.IV THE OECD'S POSITION TO GLOBAL
FA 51 B ACCEPTING STRUCTURAL INTERDEPENDENCIES BETWEEN THE MEMBERS OF
THE MNE-FA R; 2.3 SUPPLY/DEMAND APPROACH - FA 58 V BLURRED DELINEATION
BETWEEN THE SINGLE CATEGORIES 58 1 OVERVIEW 58 2 CONTINUUM OF ALP
METHODS BETWEEN SA AND FA 59 3 THE BENEFIT PRINCIPLE 59 D CONCEPTUAL
ISSUES OF FA 61 I OVERVIEW 61 II AN ATTEMPT TO CLASSIFY FA REGIMES 61 10
TABLE OF CONTENTS 1 FA ON A SEPARATE ENTITY BASIS 61 2 FAON A COMBINED
GROUP BASIS 62 3 FA ON A CONSOLIDATED GROUP BASIS 65 4 FA ON A UNITARY
BUSINESS BASIS 67 III EVALUATION OF FA 68 1 ACCEPTING STRUCTURAL
INTERDEPENDENCIES BETWEEN THE MEMBERS OF A MNE 68 2 REDUCTION OF PROFIT
SHIFTING 72 3 TAX COMPLIANCE 73 4 SHORTCOMINGS 75 IV LESSONS FOR THE
DEVELOPMENT OF AN EU FA SYSTEM 78 E EXISTING SUBNATIONAL FA REGIMES 79 I
THEUSSCIT 79 1 CONCEPTUAL FILING 79 2 THE SCIT IN THE SYSTEM OF
CORPORATE TAXATION IN THE US 79 3 CONSTITUTIONAL RESTRAINTS 80 3.1
OVERVIEW 80 3.2 DUE PROCESS CLAUSE 80 3.3 COMMERCE CLAUSE 83 A
INTERSTATE COMMERCE CLAUSE 83 B FOREIGN (DORMANT) COMMERCE CLAUSE 84 4
RESTRICTED UNIFORMITY 84 5 STATE TAX COMPETITION 85 6 APPORTIONABLE
INCOME 90 6.1 BUSINESS INCOME 90 6.2 FEDERAL TAX BASE AS STARTING POINT
91 6.3 WORLDWIDE UNITARY COMBINATION VERSUS WATER'S EDGE LIMITATION 92 7
INCOME TO BE ALLOCATED 93 8 SCOPE OF ENTERPRISES SUBJECT TO FA 95 9
CONDITIONS FOR APPORTIONING TAXABLE INCOME TO A US STATE 98 9.1 OVERVIEW
98 9.2 NEXUS REQUIREMENT 98 9.3 APPORTIONMENT FORMULA 102 A OVERVIEW 102
B PROPERTY 103 B.I UDITPA DEFINITION 103 B.II MERITS AND SHORTCOMINGS
104 C PAYROLL 105 11 TABLE OF CONTENTS C.I UDITPA DEFINITION 105 C.II
MERITS AND SHORTCOMINGS 106 D SALES 106 D.I UDITPA DEFINITION 106 D.II
MERITS AND SHORTCOMINGS 109 D.III THROWBACK RULE 109 D.IV THROWOUT RULE
111 E INDUSTRY-SPECIFIC FORMULAE 111 F RELIEF PROVISION 112 10
INTRA-STATE APPORTIONMENT 112 11 LESSONS FOR THE DEVELOPMENT OF AN EU FA
SYSTEM 113 11.1 UNIFORMITY 113 11.2 COMBINED REPORTING 113 11.3
APPORTIONABLE INCOME 113 11.4 RELIEF PROVISION 114 THE CIT OF THE
CANADIAN PROVINCES 114 1 CONCEPTUAL FILING 114 2 THE PROVINCIAL CIT IN
THE SYSTEM OF CORPORATE TAXATION IN CANADA 114 3 APPORTIONABLE INCOME
116 4 SCOPE OF ENTERPRISES SUBJECT TO FA 116 5 CONDITIONS FOR ALLOCATING
INCOME TO A PROVINCE 117 5.1 OVERVIEW 117 5.2 PE REQUIREMENT 117 5.3
ALLOCATION MECHANISM 118 A OVERVIEW 118 B PAYROLL 118 C SALES 118 D
INDUSTRY-SPECIFIC FORMULAE 119 6 LESSONS FOR THE DEVELOPMENT OF AN EU FA
SYSTEM 119 6.1 UNIFORMITY 119 6.2 COMBINED REPORTING 120 THE SWISS
CANTONAL CIT 120 1 CONCEPTUAL FILING 120 2 THE CANTONAL CIT IN THE
SYSTEM OF CORPORATE TAXATION IN SWITZERLAND 120 3 APPORTIONABLE INCOME
122 4 SCOPE OF ENTERPRISES SUBJECT TO FA 122 5 CONDITIONS FOR
APPORTIONING INCOME TO A SWISS CANTON 122 5.1 OVERVIEW 122 5.2 NEXUS 122
5.3 APPORTIONMENT MECHANISM 123 12 TABLE OF CONTENTS 6 LESSONS FOR THE
DEVELOPMENT OF AN EU FA SYSTEM 124 6.1 UNIFORMITY 124 6.2 DIFFERENTIATED
APPORTIONMENT SCHEME 124 IV GERMANY'S LOCAL BUSINESS TAX 125 1
CONCEPTUAL FILING 125 2 THE LOCAL BUSINESS TAX IN THE SYSTEM OF
CORPORATE TAXATION IN GERMANY 125 3 APPORTIONABLE INCOME 125 4 SCOPE OF
ENTERPRISES SUBJECT TO FA 126 5 CONDITIONS FOR APPORTIONING INCOME TO A
GERMAN MUNICIPALITY . 128 5.1 OVERVIEW 128 5.2 NEXUS 128 5.3
APPORTIONMENT MECHANISM 128 A OVERVIEW 128 B MULTIPLE PES IN DIFFERENT
MUNICIPALITIES / PE MOVED FROM ONE MUNICIPALITY TO ANOTHER 128 C PE
CONNECTED WITH MORE THAN ONE MUNICIPALITY 129 5.4 RELIEF PROVISION 130 6
LESSONS FOR THE DEVELOPMENT OF AN EU FA SYSTEM 130 6.1 BENEFIT PRINCIPLE
130 6.2 RELIEF PROVISION 130 6.3 DIFFERENTIATED APPORTIONMENT SCHEME 130
V OTHER FA APPLICATIONS 131 1 ART 7 PARA 4 OECD MC 131 2 FA IN APAS -
GLOBAL TRADING 133 3 OTHER FORMULA APPROACHES IN TAX TREATIES AND UNDER
DOMESTIC LAW 134 VI GUIDANCE OF EXISTING FA REGIMES FOR DESIGNING AN EU
FA SYSTEM 134 F THE ECONOMICS OF FA 137 I OVERVIEW 137 II ECONOMIC
DISTORTIONS 137 1 OVERVIEW 137 2 PERSPECTIVE OF SEPARATE EXCISE TAXES ON
APPORTIONMENT FACTORS 139 3 EMPIRICIAL EVIDENCE 140 III PROFIT SHIFTING
141 13 TABLE OF CONTENTS IV TAX COMPETITION 143 1 OVERVIEW 143 2
DETERMINANTS OF TAX COMPETITION UNDER FA 143 2.1 TAX RATE DIFFERENTIALS
143 2.2 TAX BASE DESIGN 144 2.3 CHOICE OF APPORTIONMENT FACTORS 145 3
EFFECT OF TAX COMPETITION ON SOCIAL WELFARE UNDER FA 145 V TAX
SPILLOVERS 146 1 TAX SPILLOVERS UNDER SA 146 2 TAX SPILLOVERS UNDER FA
147 VI INTERJURISDICTIONAL RISK SHARING 149 1 SHARING OF LOSSES 149 2
SHARING OF PROFITS 150 3 CRITICS 150 VII SOCIAL WELFARE 151 VHISTRATEGIC
FACTOR SETTING 152 1 SMALL VS LARGE JURISDICTIONS 152 2 STRATEGIC FACTOR
SETTING IN DEPENDENCE ON THE INDUSTRIAL STRUCTURE IN A JURISDICTION 152
IX TRANSFER PRICING IN DEPENDENCE ON THE MARKET STRUCTURE 153 X LESSONS
FOR THE DEVELOPMENT OF AN EU FA SYSTEM 153 G NEXUS REQUIREMENT 155 I
OVERVIEW 155 II CURRENT NEXUS CONCEPTS 155 III CRITICS ON CURRENT NEXUS
CONCEPTS 156 IV RECOMMENDATIONS FOR A COMMON EU TAX BASE NEXUS
REQUIREMENT 157 1 FACTOR REALIZATION NEXUS 157 2 DE MINIMIS THRESHOLD
158 14 TABLE OF CONTENTS H APPORTIONMENT WITH RESPECT TO FIRM-SPECIFIC
FACTORS 159 I OVERVIEW AND COMMON FEATURES 159 II PROPERTY 160 1
JUSTIFICATION 160 1.1 PERSPECTIVE OF RETURN ON CAPITAL 160 1.2 BENEFIT
PRINCIPLE 162 2 DEFINITION FEATURES 162 2.1 DELINEATION 162 2.2
VALUATION 163 2.3 INTANGIBLE ASSETS 164 A GENERAL ISSUES 164 B THE
LOCATION PROBLEM 166 C THE VALUATION PROBLEM 167 D POSSIBLE
CONSIDERATIONS OF INTANGIBLES IN THE PROPERTY APPORTIONMENT FACTOR 167
D.I NO CONSIDERATION OF INTANGIBLES FOR LACK OF LOCALIZATION AND
VALUATION 167 D.II VALUATION AT HISTORICAL COSTS 168 D.III APPLICATION
OF DCF TOOLS 169 D.IV CAPTURING INTANGIBLE ASSETS BY OTHER APPORTIONMENT
FACTORS 170 E INTANGIBLE ASSETS AS A PROFIT SHIFTING TOOL IN DEPENDENCE
ON THE PERSONAL SCOPE OF FA 171 3 CONCEPTUAL FILING 172 4 ECONOMIC
CONSEQUENCES 173 4.1 EFFECT ON FACTOR LOCATION DECISIONS 173 4.2 TAX
INCIDENCE 173 4.3 EFFECT ON CORPORATE MERGERS 174 5 GUIDANCE FOR THE
DEVELOPMENT OF AN EU FA SYSTEM 174 III PAYROLL 175 1 JUSTIFICATION 175 2
DEFINITION FEATURES 176 3 CONCEPTUAL FILING 176 3.1 ASSUMPTION OF EQUAL
PRODUCTIVITY 176 3.2 PAYROLL OR LUMP SUM 177 4 ECONOMIC CONSEQUENCES 178
4.1 EFFECT ON CORPORATE MERGERS 178 4.2 EFFECT ON THE UNEMPLOYMENT LEVEL
179 5 GUIDANCE FOR THE DEVELOPMENT OF AN EU FA SYSTEM 180 IV SALES 180 1
JUSTIFICATION 180 15 TABLE OF CONTENTS 2 DEFINITION FEATURES 183 2.1
EQUAL TREATMENT OF TANGIBLE AND INTANGIBLE ASSETS 183 2.2 NET OR GROSS
BASIS 183 3 CONCEPTUAL FILING 183 4 ECONOMIC CONSEQUENCES 184 4.1 IMPACT
ON PROFIT SHIFTING 184 4.2 IMPACT ON TAX COMPETITION 184 4.3 TAX
INCIDENCE 185 5 GUIDANCE FOR THE DEVELOPMENT OF AN EU FA SYSTEM 185 V
INDUSTRY-SPECIFIC FORMULAE 185 1 REASONS FOR INDUSTRY-SPECIFIC FORMULAE
185 2 MERITS AND SHORTCOMINGS 186 VI ALTERNATIVE APPORTIONMENT FACTORS
187 VII GUIDANCE FOR THE DEVELOPMENT OF AN EU FA SYSTEM 187 I
APPORTIONMENT WITH RESPECT TO THE VALUE ADDED 189 I OVERVIEW 189 II
JUSTIFICATION 189 III DETERMINATION OF THE VALUE ADDED 189 1 CALCULATING
THE VALUE ADDED 189 2 ADAPTION OF THE VAT BASIS 190 VI CONCEPTUAL FILING
191 1 CHARACTERISTICS 191 2 WEIGHTED COMBINATION OF PROPERTY AND PAYROLL
191 3 MISSING LINK BETWEEN VALUE ADDED AND TAXABLE PROFITS 192 4 THE
NEED FOR ARM'S LENGTH PRICING 192 5 NEXUS PROBLEMS 193 6 NO NEED FOR
INDUSTRY-SPECIFIC FORMULAE 194 V ECONOMIC CONSEQUENCES 194 1 ECONOMIC
CONSEQUENCES UNDER THE PERSPECTIVE OF PROPERTY AND PAYROLL COMBINATION
194 2 PROFIT SHIFTING 194 VI POSSIBLE MODIFICATIONS 195 16 TABLE OF
CONTENTS 1 SUBTRACTION OF EMPLOYEE COMPENSATION 195 2 VALUE ADDED AT
DESTINATION 195 VII GUIDANCE FOR THE DEVELOPMENT OF AN EU FA SYSTEM 196
J APPORTIONMENT WITH RESPECT TO NON-FIRM-SPECIFIC FACTORS 197 I OVERVIEW
AND SCOPE 197 II INDUSTRY-WIDE FACTORS 197 III MACRO-ECONOMIC FACTORS
198 IV MERITS OF NON-FIRM-SPECIFIC FA 198 V CAVEATS OF NON-FIRM-SPECIFIC
FA 199 VI CONCLUSION 200 K ALLOCATION TO SOURCE OF CERTAIN TAX BASE
ELEMENTS 201 I OVERVIEW 201 II THE THEORY OF ECONOMIC RENTS 201 III
COMPROMISE SOLUTIONS 202 IV DELINEATING APPORTIONABLE INCOME 202 V
GUIDANCE FOR THE DEVELOPMENT OF A COMMON EU TAX BASE 203 RESULTS 205
POLITICAL FRAMEWORK 205 DIVIDING A MNE'S TAX BASE CONCEPTUAL ISSUES OF
FA GUIDANCE OF EXISTING FA REGIMES 206 ECONOMIC CONSIDERATIONS 207 NEXUS
207 FIRM-SPECIFIC FACTORS 207 VALUE ADDED 208 17 TABLE OF CONTENTS
NON-FIRM-SPECIFIC FACTORS 209 ALLOCATING CERTAIN TAX BASE ELEMENTS TO
SOURCE 209 BIBLIOGRAPHY 211 BOOKS, COMMENTARIES, COLLECTED EDITIONS AND
DISSERTATIONS 211 ARTICLES IN JOURNALS AND COLLECTED EDITIONS 212
OFFICIAL DOCUMENTS 222 MISCELLANEOUS 223 INDEX 225 18 |
| any_adam_object | 1 |
| building | Verbundindex |
| bvnumber | BV035313609 |
| callnumber-first | H - Social Science |
| callnumber-label | HD2753 |
| callnumber-raw | HD2753.E8 |
| callnumber-search | HD2753.E8 |
| callnumber-sort | HD 42753 E8 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| classification_rvk | PS 3940 |
| ctrlnum | (OCoLC)316003638 (DE-599)DNB99266666X |
| discipline | Rechtswissenschaft |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 cb4500</leader><controlfield tag="001">BV035313609</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20090304</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">090216s2009 xx |||| 00||| eng d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">99266666X</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783708305516</subfield><subfield code="c">PB. : EUR 44.80, EUR 44.80 (AT)</subfield><subfield code="9">978-3-7083-0551-6</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783708305516</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)316003638</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB99266666X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-945</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HD2753.E8</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PS 3940</subfield><subfield code="0">(DE-625)139824:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Formulary apportionment in the EU</subfield><subfield code="c">by Patrick Weninger</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Wien [u.a.]</subfield><subfield code="b">Neuer Wissenschaftlicher Verl.</subfield><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">229 S.</subfield><subfield code="c">220 mm x 140 mm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Wolf Theiss Award</subfield><subfield code="v">19</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Multinationales Unternehmen</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Apportionment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Income tax</subfield><subfield code="x">European Union countries</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">International business enterprises</subfield><subfield code="x">Taxation</subfield><subfield code="z">European Union countries</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuer</subfield><subfield code="0">(DE-588)4057399-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Zuteilung</subfield><subfield code="0">(DE-588)4473972-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Schlüssel</subfield><subfield code="0">(DE-588)4179757-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Europäische Union. Mitgliedsstaaten</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Steuer</subfield><subfield code="0">(DE-588)4057399-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Zuteilung</subfield><subfield code="0">(DE-588)4473972-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Schlüssel</subfield><subfield code="0">(DE-588)4179757-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Weninger, Patrick</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Wolf Theiss Award</subfield><subfield code="v">19</subfield><subfield code="w">(DE-604)BV021465195</subfield><subfield code="9">19</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">GBV Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017118312&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-017118312</subfield></datafield></record></collection> |
| geographic | Europäische Union. Mitgliedsstaaten |
| geographic_facet | Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV035313609 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-02T11:25:47Z |
| institution | BVB |
| isbn | 9783708305516 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017118312 |
| oclc_num | 316003638 |
| open_access_boolean | |
| owner | DE-945 |
| owner_facet | DE-945 |
| physical | 229 S. 220 mm x 140 mm |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Neuer Wissenschaftlicher Verl. |
| record_format | marc |
| series | Wolf Theiss Award |
| series2 | Wolf Theiss Award |
| spelling | Formulary apportionment in the EU by Patrick Weninger Wien [u.a.] Neuer Wissenschaftlicher Verl. 2009 229 S. 220 mm x 140 mm txt rdacontent n rdamedia nc rdacarrier Wolf Theiss Award 19 Europäische Union (DE-588)5098525-5 gnd rswk-swf Multinationales Unternehmen Steuer Apportionment Income tax European Union countries International business enterprises Taxation European Union countries Steuer (DE-588)4057399-0 gnd rswk-swf Zuteilung (DE-588)4473972-2 gnd rswk-swf Schlüssel (DE-588)4179757-7 gnd rswk-swf Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Steuer (DE-588)4057399-0 s Zuteilung (DE-588)4473972-2 s Schlüssel (DE-588)4179757-7 s DE-604 Weninger, Patrick Sonstige oth Wolf Theiss Award 19 (DE-604)BV021465195 19 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017118312&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Formulary apportionment in the EU Wolf Theiss Award Europäische Union (DE-588)5098525-5 gnd Multinationales Unternehmen Steuer Apportionment Income tax European Union countries International business enterprises Taxation European Union countries Steuer (DE-588)4057399-0 gnd Zuteilung (DE-588)4473972-2 gnd Schlüssel (DE-588)4179757-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4057399-0 (DE-588)4473972-2 (DE-588)4179757-7 |
| title | Formulary apportionment in the EU |
| title_auth | Formulary apportionment in the EU |
| title_exact_search | Formulary apportionment in the EU |
| title_full | Formulary apportionment in the EU by Patrick Weninger |
| title_fullStr | Formulary apportionment in the EU by Patrick Weninger |
| title_full_unstemmed | Formulary apportionment in the EU by Patrick Weninger |
| title_short | Formulary apportionment in the EU |
| title_sort | formulary apportionment in the eu |
| topic | Europäische Union (DE-588)5098525-5 gnd Multinationales Unternehmen Steuer Apportionment Income tax European Union countries International business enterprises Taxation European Union countries Steuer (DE-588)4057399-0 gnd Zuteilung (DE-588)4473972-2 gnd Schlüssel (DE-588)4179757-7 gnd |
| topic_facet | Europäische Union Multinationales Unternehmen Steuer Apportionment Income tax European Union countries International business enterprises Taxation European Union countries Zuteilung Schlüssel Europäische Union. Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017118312&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021465195 |
| work_keys_str_mv | AT weningerpatrick formularyapportionmentintheeu |