This book deals with the taxation of multinational enterprises. Before the taxation issue is addressed, it is important to assess what multinational enterprises are and why and where they arise. This assessment is necessary in order to evaluate how the presence and characteristics of multinational enterprises affect the effectiveness and optimal design of tax systems.
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© 2009 Gabler | GWV Fachverlage GmbH
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Wendt, C. (2009). Theory of Multinational Enterprises. In: A Common Tax Base for Multinational Enterprises in the European Union. Gabler. https://doi.org/10.1007/978-3-8349-8193-6_2
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DOI: https://doi.org/10.1007/978-3-8349-8193-6_2
Publisher Name: Gabler
Print ISBN: 978-3-8349-1326-5
Online ISBN: 978-3-8349-8193-6
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