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

Resource Information

The work Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Hellerstein, W
• McLure, C.E. (Jr.)

Subject

• corporate income tax
• group treatment
• tax base

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),

Geographic coverage

European Union

Language note

English