Company tax reform in the European Union : guidance from the United States and Canada on implementing formulary apportionment in the EU / Joann Martens-Weiner
Preliminaries; CONTENTS; 1. Company Tax Reform and Formulary Apportionmen; 2. The Landscape for EU Company Tax Reform; 3. Formulary Apportionment in the European Union; 4. The Apportionment Formul; 5. Nexus, The Tax Base and the Taxable Uni; 6. Tax Administration, Compliance and Tax Plannin; 7. Economic Analysis of Formulary Apportionmen; 8. Conclusion; Bibliography; Index
Summary
The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. "Company Tax Reform and Formulary Apportionment in the European Union" provides broad guidance for the EU in shaping a system of consolidated base taxation with formulary apportionment. It evaluates how the U.S. states and Canadian provinces have resolved the economic, political, and technical aspects of the formulary apportionment method. The book discuss
Analysis
economie
economics
bedrijfswetenschap
management science
belastingen
taxes
public finance
Management studies, Business Administration, Organizational Science (General)
