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2 hits:
Working Paper

Taxing Multinational Enterprises: A Theory-Based Approach to Reform

Wolfram F. Richter
CESifo, Munich, 2022
CESifo Working Paper No. 10119
Working Paper

Granting Market Countries the Right to Tax Profit without Physical Nexus

Wolfram F. Richter
CESifo, Munich, 2022
CESifo Working Paper No. 9556