The European Union has discussed the idea of a potential shift from a system of dividing the EU source income of multinational companies based on separate accounting and the arm's length principle, to one based on consolidated base taxation with formulary apportionment. EU businesses have for several years highlighted numerous tax obstacles in the EU that prevent them from operating on the basis consistent with the Single Market. Companies may have to apply up to twenty-five different tax systems. Losses occurred in one Member State cannot be offset against profits in another Member State. Enterprises find it difficult to reorganise their structures. There is a risk for double taxation and the there are problems associated with the separate...
The European Union Commission has proposed using consolidated base taxation and formulary apportionm...
This paper analyses the effects of introducing a common EU tax base with formula apportionment on th...
The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompa...
The European proposal on a Common Consolidated Corporate Tax Base suggests a sharing mechanism based...
The international accepted standard today, which is used for tax purposes to attribute profits betwe...
The adoption of formulary apportionment is viewed as a key potential paradigm shift in the internati...
From an international perspective, formulary apportionment has traditionally been viewed as little m...
In this paper we use firm level data from a listed multinational to investigate how several designs ...
Alternatives to the current system of separate tax accounting, such as the proposed Common Consolida...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
In this article, the author discusses the sharing mechanism suggested in the Common Consolidated Cor...
It is observed in the real world that taxes matter for location decisions and that multinationals sh...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
In 2001, the European Commission endorsed a future company tax strategy that would allow EU companie...
It is observed in the real world that taxes matter for location decisions and that multinationals sh...
The European Union Commission has proposed using consolidated base taxation and formulary apportionm...
This paper analyses the effects of introducing a common EU tax base with formula apportionment on th...
The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompa...
The European proposal on a Common Consolidated Corporate Tax Base suggests a sharing mechanism based...
The international accepted standard today, which is used for tax purposes to attribute profits betwe...
The adoption of formulary apportionment is viewed as a key potential paradigm shift in the internati...
From an international perspective, formulary apportionment has traditionally been viewed as little m...
In this paper we use firm level data from a listed multinational to investigate how several designs ...
Alternatives to the current system of separate tax accounting, such as the proposed Common Consolida...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
In this article, the author discusses the sharing mechanism suggested in the Common Consolidated Cor...
It is observed in the real world that taxes matter for location decisions and that multinationals sh...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
In 2001, the European Commission endorsed a future company tax strategy that would allow EU companie...
It is observed in the real world that taxes matter for location decisions and that multinationals sh...
The European Union Commission has proposed using consolidated base taxation and formulary apportionm...
This paper analyses the effects of introducing a common EU tax base with formula apportionment on th...
The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompa...