Group taxation  

Konzernbesteuerung   (german)

used for: Separate accounting, Formula apportionment, Fiscal unity regime

Broader Terms

• Corporate taxation  

Related Terms

• Consolidated financial statements  
• Double taxation  
• Income shifting  
• International corporate taxation  

Subject Categories

• B.08.02 Choice of organizational form and location  
• N.05.04 Fiscal law  
• V.09.04.03 International taxation  

Links to other Thesauri and Vocabularies

=	group taxation   (from Wikidata)
>	Formulary apportionment   (from Wikidata)
>	fiscal unity regime   (from Wikidata)
>	Gewinnabführungsvertrag   (from Wikidata)

Persistent Identifier (for bookmarking and linking)

• http://zbw.eu/stw/descriptor/12863-5