Martens-Weiner, Joann
Company Tax Reform in the European Union
1. Company Tax Reform and Formulary Apportionment in the European Union
2. The Landscape for EU Company Tax Reform
3. Formulary Apportionment in the European Union
4. The Apportionment Formula
5. Nexus, The Tax Base and the Taxable Unit
6. Tax Administration, Compliance and Tax Planning
7. Economic Analysis of Formulary Apportionment
8. Conclusion: Implementing Formulary Apportionment in the European Union
DRM-restrictions
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Keywords: BUSINESS & ECONOMICS / Management Science BUS042000
- Author(s)
- Martens-Weiner, Joann
- Publisher
- Springer
- Publication year
- 2006
- Language
- en
- Edition
- 1
- Category
- Economy
- Format
- Ebook
- eISBN (PDF)
- 9780387294872