rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Company Tax Reform in the European Union
    sub title: Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU
  name:
    name part: Martens-Weiner, Joann.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: xxu
    date issued: 2006
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XVII, 122 p. online resource.
  abstract: Even though multinational companies doing business across the European Union generally operate at the EU level, they must still compute a separate company tax base for each Member State where they do business. This process creates enormous compliance burdens as integrated multinational enterprises struggle to find appropriate "arm’s length" prices for their internal transfers of goods, services and intangibles. This process fails to tax EU companies in a manner consistent with how they do business in the European Union. By contrast to this system of separate acounting with arm’s length pricing, consolidated base taxation with formulary apportionment is an ideal system to apply to tax multinational enterprises in the European Union. Company Tax Reform in the European Union. Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU draws from experiences in the U.S. states and Canadian provinces to provide guidance to the European Union. The book describes the new landscape for company tax reform in the EU and how formulary apportionment fits into that landscape. It discusses practical issues concerning the fundamental elements of a formulary apportionment system and evaluates technical issues concerning how formulary apportionment may affect investment, employment, tax planning, and tax competition in the European Union. The book emphasizes that formulary apportionment preserves EU Member State tax sovereignty and allows them to remain competitive in the drive to stimulate new investment and employment. "Dr. Martens-Weiner's book draws on the U.S. and Canadian experience in using formulary apportionment to achieve a reasonable allocation of income across fiscal borders. The lessons she draws should inform the EU debate over formulary apportionment." Emil M. Sunley, Assistant Director Fiscal Affairs Department, International Monetary Fund "Company Tax Reform in the European Union gave me new insights on the U.S. and Canadian experien…
  table of contents: Company Tax Reform and Formulary Apportionment in the European Union -- The Landscape for EU Company Tax Reform -- Formulary Apportionment in the European Union -- The Apportionment Formula -- Nexus, The Tax Base and the Taxable Unit -- Tax Administration, Compliance and Tax Planning -- Economic Analysis of Formulary Apportionment -- Conclusion: Implementing Formulary Apportionment in the European Union.
  note: by Joann Martens-Weiner.
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Economics
  subject:
    topic: Management science
  subject:
    topic: Public finance
  subject:
    topic: Economics
  subject:
    topic: Economics, general
  subject:
    topic: Public Economics
  subject:
    topic: Business Taxation/Tax Law
  classification: HB71-74
  classification: 330
  related item:
    title info:
      title: Springer eBooks
  identifier: 9780387294872
  identifier: http://dx.doi.org/10.1007/0-387-29487-2
  record info:
    record creation date: 100301
    record change date: 20151204172108.0
    record identifier: 978-0-387-29487-2