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Would introducing formula apportionment in the European Union be a dream come true or the EU's worst nightmare?

Weiner, Joann Martens - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 519-532

The European Commission recently presented a strategy for EU company tax policy that would allow companies to use one set of tax rules to consolidate their EU activities. This consolidated EU tax base would be apportioned to Member States for taxation at local rates. Many EU companies support...

Persistent link: https://www.econbiz.de/10001720869

Global profit split : an evolutionary approach to international income allocation

Li, Jinyan - In: Canadian tax journal 50 (2002) 3, pp. 823-883

Persistent link: https://www.econbiz.de/10001702762

Marginal tax rates on foreign profits of US multinationals

Geisler, Gregory G.; Larkins, Ernest R. - In: Advances in taxation 14 (2002), pp. 85-116

Persistent link: https://www.econbiz.de/10001703238

Besteuerung der grenzüberschreitenden Unternehmenstätigkeit

Scheffler, Wolfram - 2002 - 2., völlig überarb. und erw. Aufl.

Persistent link: https://www.econbiz.de/10001703733

Handbuch der internationalen Steuerplanung

Grotherr, Siegfried (ed.); Ammelung, Ulrich (contributor) - 2003 - 2. Aufl.

Persistent link: https://www.econbiz.de/10001704967

Formulary apportionment and the future of company taxation in the European Union : company taxation and the internal market (Focus)

Weiner, Joann Martens - In: CESifo forum : a bi-monthly journal on European … 3 (2002) 1, pp. 10-20

Persistent link: https://www.econbiz.de/10001670889

The pros and cons of formulary apportionment : roundtable discussion on the European Commission's study on company taxation (Focus)

Sunley, Emil M. - In: CESifo forum : a bi-monthly journal on European … 3 (2002) 1, pp. 36-37

Persistent link: https://www.econbiz.de/10001670902

Taxation of international transactions : materials, text, and problems

Gustafson, Charles H. - 2001 - 2. ed

Persistent link: https://www.econbiz.de/10001671539

Externalities of non-cooperative tax policy in the globally integrated market

Tomohara, Akinori (contributor) - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001675361

International taxation and corporate R&D : evidence and implications

Hines, James R. - In: Borderline case : international tax policy, corporate …, (pp. 39-52). 1997

Persistent link: https://www.econbiz.de/10001676433

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