|
1 - 4 van 4 voor consolidation with formula apportionment
Microsoft Word - DP ECA voorblad.doc
... consolidation with formula apportionment next, we consider the impact of consolidation and formula apportionment. to avoid mixing-up e ects of a common tax base with the e ects of consolidation and formula ...
cpb.nl
Microsoft Word - DP CCCTB voorblad.doc
... with consolidation with formula apportionment, and which countries would gain and lose. by simulating unilateral corporate tax cuts under both separate accounting and consolidation, we show that consolidation ... broadening. 4.2. consolidation with formula apportionment to avoid mixing-up the welfare effects of a common tax base and the welfare effect of consolidation with formula apportionment (cfa), ...
cpb.nl
will corporate tax consolidation improve efficiency eu pdf
... consolidation with formula apportionment in comparison with the current sa system (devereux, 2004; gerard, 2002). this paper applies such an integrated framework, namely the computable general equilibrium model cortax, to consolidation ... in the shift towards tax base consolidation. second, a system of tax base consolidation with formula apportionment is specified for the eu-countries. thirdly ...
cpb.nl
capital income taxation europe trends and trade offs pdf
... in tax 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 ... income. properties backward looking method; average etr; tax burden on corporation problem consolidation of foreign subsidiaries; sensitive to differences in accounting principles king-fullerton wedge ...
cpb.nl
| 