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This book offers up to date insights into the exciting world of China’s extensive economic activity through the … China and Chinese companies expanding to other countries. A review of the main industries in China also considers their … possible future uncertainties. China has joined other authorities in actively legislating and organizing a regime to implement …
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This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...
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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...
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