The Resource Commission proposal for home state taxation

Commission proposal for home state taxation

Label
Commission proposal for home state taxation
Title
Commission proposal for home state taxation
Creator
Subject
Language
eng
Summary
Here, the authors present their own analysis of the Commission's Home State Taxation Proposal. Some unexpected effects are described, e.g. like distortion of competition (between participating and non-participating SMEs), and tax planning opportunities within groups. Subsequently, the required formulatory apportionment is discussed, e.g. whether the same formula can be applied to all business sectors. Relevant factors constitute assets, sales and payroll, which are each of them examined. The article finishes with an analysis of the prerequisites for participation in the pilot and an assessment of the scope of a possible pilot
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 13 (2006),
http://library.link/vocab/creatorName
  • Thömmes, O
  • Rasch, S
  • Koch, T
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • home state taxation
  • SME
Label
Commission proposal for home state taxation
Instantiates
Publication
Label
Commission proposal for home state taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...