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

• Main Author: Martens-Weiner, Joann (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Boston, MA : Springer US, 2006.
• Subjects: Tax accounting.; Tax laws.; Economics.; Management science.; Public finance.; Economics, general.; Public Economics.; Business Taxation/Tax Law.

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 s...

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.