The Resource Some open negotiation issues involving a common consolidated corporate tax base in the European Union

Some open negotiation issues involving a common consolidated corporate tax base in the European Union

Label
Some open negotiation issues involving a common consolidated corporate tax base in the European Union
Title
Some open negotiation issues involving a common consolidated corporate tax base in the European Union
Creator
Subject
Language
  • eng
  • eng
Summary
This article applies some of the basic elements of game theory to the European Commission's plan to introduce a common consolidated corporate tax base (CCCTB) with formulary apportionment in the European Union. It then discusses some of the outstanding technical details regarding the formula and identifies a possible way out of the impasse concerning the composition of the apportionment
Citation source
In: Tax law review. - New York. - Vol. 62 (2008),
http://library.link/vocab/creatorName
  • Mintz, J.M
  • Weiner, J.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • CCCTB
  • formulary apportionment
Label
Some open negotiation issues involving a common consolidated corporate tax base in the European Union
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2008/T/TAXLARE/vol.62/1_81-117.zip
Publication
Note
20090618

Library Locations

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      52.3736660 4.9336932
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