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1 - 4 van 4 voor apportionment formula
Microsoft Word - DP ECA voorblad.doc
... formula to allocate pro...ts across eu member states. the literature on formula apportionment concentrates primarily on the distortions induced by the formula. the choice of the apportionment formula is important for two reasons. first, the formula ...
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Microsoft Word - DP CCCTB voorblad.doc
... across countries is large and depends on the choice of the apportionment formula. consolidation with formula apportionment does not weaken incentives for tax competition. tax competition instead offers ... from the us and canada the literature on formula apportionment concentrates on the distortions induced by the formula. the choice of the apportionment formula is important for two reasons. first, ...
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will corporate tax consolidation improve efficiency eu pdf
... of the consolidated base to the member states, presumably with some kind of apportionment formula. formula apportionment (fa) is a way to distribute the tax base between the member states. ... the design of the apportionment formula by governments the decision to apply a specific apportionment formula is non-trivial. as a result of the implicit excise taxes on the apportionment factors, tax ...
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capital income taxation europe trends and trade offs pdf
... . however, it does not reduce the opportunities for profit shifting, unless formula apportionment is introduced. formula apportionment and harmonisation of statutory tax rates eliminate profit shifting, but hardly ... collection and it avoids the political, technical and economic problems associated with formula apportionment and separate accounting. however, one has to accept that one size fits all ...
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