Formula apportionment 

1 - 2 van 2 voor formula apportionment

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
... the literature on formula apportionment concentrates on the distortions induced by the formula. the choice of the apportionment formula is important for ... formula apportionment induces new behavioural distortions as long as corporate tax rates differ across countries. effectively, statutory corporate tax rates become excises on the factors that appear in the formula. thus, formula apportionment ...
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