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

Weiner, Joann Eileen Martens (contributor) - 2006

The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the...

Persistent link: https://www.econbiz.de/10013520427

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Persistent link: https://www.econbiz.de/10013341814

The Influence of Macroeconomic Growth Opportunities on U.S. Effective Tax Rates on Foreign Earnings

Lin, KC; Moore, Jared A.; Graham, Roger C. - 2023

This study examines whether U.S. effective tax rates on foreign income of U.S. multinationals (MNCs) vary according to the favorability of U.S. macroeconomic conditions relative to those of non-U.S. countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present...

Persistent link: https://www.econbiz.de/10014346317