Vit Jedlicka

Tax Competition and IP Boxes after the Appliction of the Modified Nexus Approach

Číslo: 4/2018
Periodikum: Journal of Competitiveness
DOI: 10.7441/joc.2018.04.05

Klíčová slova: tax planning, IP box, modified nexus approach, tax competition, effective average tax rate

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