Add to ORKGThat paper discusses the possible move from the separate taxation of the subsidiaries of a European firm to cross border consolidation and formulary apportionment. The article has also been published electronically in Tax Analysts on http://www.taxanalysts.com (restricted access)of December 28.Cet article discute l'éventuel passage de la taxation séparée des filiales d'une même entreprise européenne à un mécanisme de consolidation transfrontalière avec redistribution de la base imposable selon une formule préétablie. L'article a aussi été publié in Tax Analysts, http://www.taxanalysts.com (restricted access)du 28 décembre
International audienceThis article proposes an original review of the literature on tax competition,...
In 2001, the European Commission proposed replacing the current system of taxation of multinational ...
textabstractThe European Commission favours the introduction of a consolidated corporate tax base to...
Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-bo...
Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-bo...
Suggestions of tax bases consolidation and subsequent apportionment among member states, as those i...
Suggestions of tax bases consolidation and subsequent apportionment among member states, as those is...
This study was prompted by the EU Commission’s end-2001 suggestions for corporate tax reform. The au...
-This is the author's version of the article: "Company taxation and tax spillovers: Separate account...
In 2001, the European Commission proposed replacing the current system of taxation of multinational ...
Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-bo...
In 2001, the European Commission proposed replacing the current system of taxation of multinational...
This paper investigates replacing separate taxation by consolidation and formulary apportionment in...
This paper debates about taxation of companies and the search for new tax bases in the prospect of t...
Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce...
International audienceThis article proposes an original review of the literature on tax competition,...
In 2001, the European Commission proposed replacing the current system of taxation of multinational ...
textabstractThe European Commission favours the introduction of a consolidated corporate tax base to...
Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-bo...
Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-bo...
Suggestions of tax bases consolidation and subsequent apportionment among member states, as those i...
Suggestions of tax bases consolidation and subsequent apportionment among member states, as those is...
This study was prompted by the EU Commission’s end-2001 suggestions for corporate tax reform. The au...
-This is the author's version of the article: "Company taxation and tax spillovers: Separate account...
In 2001, the European Commission proposed replacing the current system of taxation of multinational ...
Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-bo...
In 2001, the European Commission proposed replacing the current system of taxation of multinational...
This paper investigates replacing separate taxation by consolidation and formulary apportionment in...
This paper debates about taxation of companies and the search for new tax bases in the prospect of t...
Consolidation of the tax base in the European Union is expected to curve compliance costs and reduce...
International audienceThis article proposes an original review of the literature on tax competition,...
In 2001, the European Commission proposed replacing the current system of taxation of multinational ...
textabstractThe European Commission favours the introduction of a consolidated corporate tax base to...