European Union: The European Union and formula apportionment: Caveat Emptor

• Autores: Joann Martens Weiner
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 10, 2001, págs. 380-388
• Idioma: inglés
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• Resumen

  • In response to a recent European Commission Communication highlighting the need for EU company tax policy to address the increased cross-border activity of EU companies, the author examines the inherent advantages and difficulties in adopting a formula apportionment system in the European Union.