Weiner, Joann Martens - General Directorate Taxation and Custom Union, European … - 2005
base taxation with formulary apportionment in the EU. These issues include the formula design, the definition of the …-national boundaries. Thus, the European Union can turn to North America to gain valuable insights into the design of a formulary … apportionment system with common base taxation. This paper evaluates key issues that may arise when implementing common consolidated …