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Danuse, Nerudova ; Katerina, Krchniva. (2016) Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector.
In: Agricultural Economics. RePEc:caa:jnlage:v:62:y:2016:i:8:id:222-2015-agricecon.

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cites:

Devine K., O'Clock P., Seaton L.P. (2006): Estimating impact of formula apportionment on allocation of worldwide income and the potential for double taxation. International Accounting, 19: 115-144.

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