The Resource An exploration of formula apportionment in the European Union

An exploration of formula apportionment in the European Union

Label
An exploration of formula apportionment in the European Union
Title
An exploration of formula apportionment in the European Union
Creator
Subject
Language
eng
Summary
Part of "Company tax reform in the European Union : targeted measures and comprehensive proposals". In this special issue of European taxation, several tax experts examine both the targeted measures and comprehensive tax base proposals set forth in the EU Commission's Communication "Towards an internal market without tax obstacles" and Commission Staff Working Paper "Company taxation in the internal market". This article examines the economic impact of using formula apportionment to distribute company income to the individual EU member states
Citation source
In: European taxation. - Amsterdam. - Vol. 42 (2002),
http://library.link/vocab/creatorName
  • Weiner, J.M
  • Mintz, J.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • formulary apportionment
  • allocation of income
Label
An exploration of formula apportionment in the European Union
Instantiates
Publication
Label
An exploration of formula apportionment in the European Union
Publication

Library Locations

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      52.3736660 4.9336932
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