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1 - 4 van 4 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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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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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. ... have important implications for the economic and welfare effects of formula apportionment. additional insights into consolidation and formula apportionment can be gained by theorising on the responses of firms ...
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