Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU

Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU

المؤلف
Joann Martens-Weiner
سنة النشر
2006
الناشر
Springer
لغة الملف
انكليزي
نوع الملف
Book
تصنيف الكتاب
Business Administration

This book is important reading for both tax policymakers and business leaders. It breaks the mold of conventional thinking by demonstrating that formulary apportionment is a practical way to solve the income-allocation problems confronting the European Union. Equally important, the book gives the advocates of arm’s-length allocation methods some challenging food for thought.


الكلمات المفتاحية: Business and Economics / European Union (EU) / Investment / Compliance / Tax competition / Tax reform / Taxation