The Resource Formula one : the race to find a common formula to apportion the EU tax base

Formula one : the race to find a common formula to apportion the EU tax base

Label
Formula one : the race to find a common formula to apportion the EU tax base
Title
Formula one : the race to find a common formula to apportion the EU tax base
Creator
Subject
Language
eng
Summary
This article examines formulary apportionment. It first describes the theory behind formulary apportionment and discusses the controversial issue whether to consider sales and intangible property in the formula. It then discusses the use of game theory in choosing a formula choice and applies this analysis to the situation facing the European Union
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 17 (2008),
http://library.link/vocab/creatorName
Weiner, J.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • formulary apportionment
  • corporate income tax
  • tax base
Label
Formula one : the race to find a common formula to apportion the EU tax base
Instantiates
Publication
Label
Formula one : the race to find a common formula to apportion the EU tax base
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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