The Resource Formulary apportionment for Europe : an analysis and a proposal

Formulary apportionment for Europe : an analysis and a proposal

Label
Formulary apportionment for Europe : an analysis and a proposal
Title
Formulary apportionment for Europe : an analysis and a proposal
Creator
Subject
Language
eng
Summary
This article addresses practical issues related to implementing apportionment at the European level, exploring whether such mechanism is effectively (politically and economically) viable and would clearly obtain the desired effects of reducing profit shifting through transfer pricing, curbing tax competition between Member States and creating a more favourable tax regulatory environment for Europe-based enterprises
Citation source
In: Intertax. - The Hague. - Vol. 33 (2005),
http://library.link/vocab/creatorName
Russo, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • formulary apportionment
  • profit shifting
  • tax competition
  • transfer pricing
Label
Formulary apportionment for Europe : an analysis and a proposal
Instantiates
Publication
Label
Formulary apportionment for Europe : an analysis and a proposal
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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