Company Tax Reform in the European Union Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU /

Even though multinational companies doing business across the European Union generally operate at the EU level, they must still compute a separate company tax base for each Member State where they do business. This process creates enormous compliance burdens as integrated multinational enterprises s...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Martens-Weiner, Joann (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York, NY : Springer US : Imprint: Springer, 2006.
Edición:1st ed. 2006.
Temas:
Economics.
Finance, Public.
Business enterprises-Taxation.
Business tax-Law and legislation.
Public Economics.
Business Taxation and Tax Law.
Acceso en línea:Texto Completo
Tabla de Contenidos:
  • Company Tax Reform and Formulary Apportionment in the European Union
  • The Landscape for EU Company Tax Reform
  • Formulary Apportionment in the European Union
  • The Apportionment Formula
  • Nexus, The Tax Base and the Taxable Unit
  • Tax Administration, Compliance and Tax Planning
  • Economic Analysis of Formulary Apportionment
  • Conclusion: Implementing Formulary Apportionment in the European Union.

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