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

Name: Company Tax Reform in the European Union Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU
Availability: InStock
ISBN: 9780387294247

ISBN-10: 0387294244

ISBN-13: 9780387294247

Edition: 2006

Authors: Joann Martens-Weiner

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Description:

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 discusses the landscape for company tax reform in the European Union and illustrates how formulary…

Book details

List price: $109.99
Copyright year: 2006
Publisher: Springer
Publication date: 11/21/2005
Binding: Hardcover
Pages: 122
Size: 6.14" wide x 9.25" long x 0.50" tall
Weight: 1.848
Language: English




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