The Resource Apportionment mechanisms for an EU company tax base

Apportionment mechanisms for an EU company tax base

Label
Apportionment mechanisms for an EU company tax base
Title
Apportionment mechanisms for an EU company tax base
Creator
Subject
Language
  • eng
  • eng
Summary
This paper analyses the various technical aspects of the allocation-based methods (the formula apportionment method, the value added allocation system, and the macro-level allocation of income) and describes some conceptual features in choosing an apportionment mechanism as the primary method of company income allocation in the EU
Citation source
Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 365-397
http://library.link/vocab/creatorName
Aigner, H
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • global formulary apportionment method
  • tax base
  • corporate income tax
  • allocation of income
Label
Apportionment mechanisms for an EU company tax base
Instantiates
Publication
Label
Apportionment mechanisms for an EU company tax base
Publication

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