The Resource A comprehensive solution for a targeted problem : a critique of the European Union's home state taxation initiative

A comprehensive solution for a targeted problem : a critique of the European Union's home state taxation initiative

Label
A comprehensive solution for a targeted problem : a critique of the European Union's home state taxation initiative
Title
A comprehensive solution for a targeted problem : a critique of the European Union's home state taxation initiative
Creator
Subject
Language
eng
Summary
This article examines the Commission's home state taxation and CCCTB initiatives. It argues that both proposals undermine the long-term objective of a consolidated EU corporate tax regime. It suggests an alternative strategy, a comprehensive formulary tax allocation solution in one of the hard-to-tax sectors, such as the financial sector. This strategy requires more effort and political risk taking, but would better promote the long-term objective of a consolidated EU corporate tax regime
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Benshalom, I
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • home state taxation
  • CCCTB
Label
A comprehensive solution for a targeted problem : a critique of the European Union's home state taxation initiative
Instantiates
Publication
Label
A comprehensive solution for a targeted problem : a critique of the European Union's home state taxation initiative
Publication

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