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Company Tax Reform in the European Union.
1 ofertas de 71.10 a 71.10 €
Martens-Weiner, J.. 0-387-29424-4 edic.2006 The European Commission presented a strategy that would allow EU companies to compute their EU tax base under a single set of tax rules at the EU level and use a common formula to distribute this tax base across the individual Member States. Company Tax Reform and Formulary Apportionment in the European Union provides broad guidance for the EU in shaping a system of consolidated base taxation with formulary apportionment. It evaluates how the U.S. states and Canadian provinces have resolved the economic, political, and technical aspects of the formulary apportionment me
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