Would introducing formula apportionment in the European Union be a dream come true or the EU's worst nightmare?

The European Commission recently presented a strategy for EU company tax policy that would allow companies to use one set of tax rules to consolidate their EU activities. This consolidated EU tax base would be apportioned to Member States for taxation at local rates. Many EU companies support this s...

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Bibliographische Detailangaben
Veröffentlicht in:Ifo-Institut für Wirtschaftsforschung IFO-Studien
1. Verfasser: Weiner, Joann Martens (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2002
Schlagworte:
Körperschaftsteuer > Unternehmensbesteuerung > Multinationales Unternehmen > Außensteuerrecht > Konzernbesteuerung > Doppelbesteuerung > Verrechnungspreis > EU-Staaten > Aufsatz in Zeitschrift
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Zusammenfassung:The European Commission recently presented a strategy for EU company tax policy that would allow companies to use one set of tax rules to consolidate their EU activities. This consolidated EU tax base would be apportioned to Member States for taxation at local rates. Many EU companies support this strategy as it would eliminate many cross-border tax obstacles. However, implementing formula apportionment would move away from the current separate accounting with arm's length pricing system and raise complicated tax policy matters. It also would introduce a new form of distortion to cross-border business activity.
Beschreibung:In: Ifo-Studien
ISSN:0018-9731