Destination-with-credit formula: A simple add-on that would make the CCCTB more resilient in the face of tax competition and tax planning

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@article{c686369179cd4ac2bb167282377163dc,

title = "Destination-with-credit formula: A simple add-on that would make the CCCTB more resilient in the face of tax competition and tax planning",

author = "Martti Nieminen",

year = "2019",

language = "English",

volume = "47",

pages = "490--495",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "5",

}