Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU
- Author
- Joann Martens-Weiner
- Publication Year
- 2006
- Publisher
- Springer
- Language
- English
- Document Type
- Book
- Faculty / Subject Heading
- Business Administration
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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.
Keywords: Business and Economics / European Union (EU) / Investment / Compliance / Tax competition / Tax reform / Taxation
