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 discusses the landscape for company tax reform in the European Union and
illustrates how formulary apportionment might distribute the tax base across the Member States. It provides practical information on how to design an apportionment formula and discusses selected compliance and administrative
issues. It analyzes how formulary apportionment might affect investment, employment, tax revenues, and tax competition in the European Union.
|Produto sob encomenda||Sim|
|Marca||SPRINGER VERLAG POD|
|Ano da edição||2005|
|Número de Páginas||144|