Titre : |
Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU |
Type de document : |
e-book |
Auteurs : |
Joann MARTENS-WEINER |
Editeur : |
New York, NY : SPRINGER |
Année de publication : |
2006 |
Importance : |
XVII, 122 p |
ISBN/ISSN/EAN : |
978-0-387-29487-2 |
Langues : |
Anglais (eng) |
Mots-clés : |
Management ENTREPRISE MULTINATIONALE ; FISCALITE ; UNION EUROPEENNE
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Index. décimale : |
E-book |
Résumé : |
Even though multinational companies doing business across the European Union generally operate at the EU level, they must still compute a separate company tax base for each Member State where they do business. This process creates enormous compliance burdens as integrated multinational enterprises struggle to find appropriate "arm?s length" prices for their internal transfers of goods, services and intangibles. This process fails to tax EU companies in a manner consistent with how they do business in the European Union. By contrast to this system of separate acounting with arm?s length pricing, consolidated base taxation with formulary apportionment is an ideal system to apply to tax multinational enterprises in the European Union. Company Tax Reform in the European Union. Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU draws from experiences in the U.S. states and Canadian provinces to provide guidance to the European Union. The book describes the new landscape for company tax reform in the EU and how formulary apportionment fits into that landscape. It discusses practical issues concerning the fundamental elements of a formulary apportionment system and evaluates technical issues concerning how formulary apportionment may affect investment, employment, tax planning, and tax competition in the European Union. The book emphasizes that formulary apportionment preserves EU Member State tax sovereignty and allows them to remain competitive in the drive to stimulate new investment and employment. |
Nombre d'accès : |
Illimité |
En ligne : |
http://library.ez.neoma-bs.fr/login?url=http://dx.doi.org/10.1007/0-387-29487-2 |
Permalink : |
https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=154589 |
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