Company Tax Reform in the European Union: Guidance from the United States and Canada on Implementing
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- Artikel-Nr.: 10317331
Beschreibung
Company Tax Reform and Formulary Apportionment in the European Union.- The Landscape for EU Company Tax Reform.- Formulary Apportionment in the European Union.- The Apportionment Formula.- Nexus, The Tax Base and the Taxable Unit.- Tax Administration, Compliance and Tax Planning.- Economic Analysis of Formulary Apportionment.- Conclusion: Implementing Formulary Apportionment in the European Union.
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