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

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.