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Company Tax Reform in the European Union

Company Tax Reform in the European Union

Joann Martens-Weiner

183,80 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2010
Materia
Empresa y gestión
ISBN:
9781441939906
183,80 €
IVA incluido
Disponible

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Sobre IBD

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.

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Otros libros del autor

  • Company Tax Reform in the European Union
    Joann Martens-Weiner
    Having spent almost fifty years of my life defending the separate accou- ing, arm’s length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was ...