The Resource Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals

Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals

Label
Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals
Title
Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals
Creator
Subject
Language
eng
Summary
Evaluates the implications of the contextual differences between the US and EU experience with respect to the four issues that must be addressed in any effort to devise a consolidated base taxation (CTB) and formulary apportionment (FA) regime: the determination of the tax base, the definition of the group whose income is to be consolidated, the formula used to apportion income among the (participating) member states, and the administrative issues
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
http://library.link/vocab/creatorName
  • Hellerstein, W
  • McLure, C.E. (Jr.)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax base
  • group treatment
Label
Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals
Instantiates
Publication
Label
Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals
Publication

Library Locations

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      52.3736660 4.9336932
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