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
Resource Information
The item Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Lost-in-translation--contextual-considerations/YAf555abm3w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Lost-in-translation--contextual-considerations/YAf555abm3w/">Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Lost-in-translation--contextual-considerations/YAf555abm3w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Lost-in-translation--contextual-considerations/YAf555abm3w/">Lost in translation : contextual considerations in evaluating the relevance of US experience for the European Commission's company taxation proposals</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
