Company Tax Reform in the European Union pdf epub mobi txt 电子书下载 2024

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Martens-Weiner, Joann

Springer Verlag

2005-11

144

$ 134.47

HRD

9780387294247

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发表于2024-11-12

Company Tax Reform in the European Union epub 下载 mobi 下载 pdf 下载 txt 电子书下载 2024

Company Tax Reform in the European Union pdf epub mobi txt 电子书下载 2024

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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 European Union provides broad guidance for the EU in shaping a system of consolidated base taxation with formulary apportionment. It evaluates how the U.S. states and Canadian provinces have resolved the economic, political, and technical aspects of the formulary apportionment method. The book discusses the landscape for company tax reform in the European Union and illustrates how formulary apportionment might distribute the tax base across the Member States. It provides practical information on how to design an apportionment formula and discusses selected compliance and administrative issues. It analyzes how formulary apportionment might affect investment, employment, tax revenues, and tax competition in the European Union.

Company Tax Reform in the European Union 下载 mobi epub pdf txt 电子书