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Litteraturliste<br />
Den danske selskabsskat – satsreduktion og baseudvidelse<br />
Devereux, M. P. og R. Griffith (1999), The Taxation of Discrete Investment<br />
Choices, The Institute for Fiscal Studies, Working Paper Series No.<br />
W98/16 – Revision 2, 1999.<br />
EU-Kommissionen (2002), Company taxation in the internal market,<br />
2002.<br />
King, M.A. og D. Fullerton (1984), The Taxation of Income from Capital,<br />
Chicago and London: The University of Chicago Press.<br />
KPMG (2003), KPMG’s Corporate Tax Rate Survey – January 2003,<br />
KPMG International, 2003, samt tidligere årgange.<br />
OECD (1991), Taxing Profits in a Global Economy – Domistic and International<br />
Issues, Paris, OECD, 1991.<br />
OECD (2003), Corporate Taxation and Foreign Direct Investment, Economics<br />
Department, Working Party No. 2 on Tax Policy Analysis and Tax<br />
Statistics [Foreløbigt arbejdsnotat].<br />
<strong>Skatteministeriet</strong> (2000a), Effektiv selskabsbeskatning i international<br />
sammenligning, Skaτ - Juni 2000, p. 89-121.<br />
<strong>Skatteministeriet</strong> (2000b), Selskabsbeskatning, erhvervsstruktur og international<br />
lokalisering, Skaτ - November 2000, p. 31-53.<br />
<strong>Skatteministeriet</strong> (2001), Transferpriser, Skaτ - December 2001, p. 13-68.<br />
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