Formulary apportionment: Possible solution to the tax harmonization dilemma in the European Union?

被引：0

作者：

Weiner, JM ^{[1
]}

机构：

[1] Fac Univ St Louis, Brussels, Belgium

来源：

95TH ANNUAL CONFERENCE ON TAXATION, PROCEEDINGS | 2003年

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：241 / 245

页数：5

共 50 条

[1] Tax Harmonization in the European Union
Hrehorovska, Lucia
[J]. INTERTAX, 2006, 34 (03): : 158 - 166
[2] Formulary apportionment in the European Union-future research agenda
Mlcuchova, Marketa
[J]. ECONOMICS AND BUSINESS REVIEW, 2023, 9 (03) : 124 - 152
[3] Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment
Mlcuchova, Marketa
[J]. REVIEW OF ECONOMIC PERSPECTIVES, 2023, 23 (03) : 181 - 201
[4] Introducing formulary apportionment in the European Union: Does the European Union know what it is doing? A panel debate
Weiner, JM
[J]. 97th Annual Conference on Taxation, Proceedings, 2005, : 479 - 484
[5] TERMS AND PROCEDURES FOR THE DIRECT TAX HARMONIZATION IN THE EUROPEAN UNION
Korecko, Jaroslav
[J]. INTERNATIONAL RELATIONS 2017: CURRENT ISSUES OF WORLD ECONOMY AND POLITICS, 2017, : 578 - 589
[6] Tax harmonization and tax competition in the European Union: Lessons from Switzerland
Kirchgassner, G
Pommerehne, WW
[J]. JOURNAL OF PUBLIC ECONOMICS, 1996, 60 (03) : 351 - 371
[7] Company tax reform in the European Union: Guidance from the United States and Canada on implementing formulary apportionment in the EU.
Wetzler, James W.
[J]. NATIONAL TAX JOURNAL, 2006, 59 (02) : 397 - 402
[8] TAX COMPETITION AND HARMONIZATION OF DIRECT TAXATION WITHIN THE EUROPEAN UNION
Sosnowski, Michal
[J]. TRANSFORMATIONS IN BUSINESS & ECONOMICS, 2011, 10 (2A): : 401 - 411
[9] Reducing tax compliance costs through corporate tax base harmonization in the European Union
Barrios, Salvador
d'Andria, Diego
Gesualdo, Maria
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2020, 41
[10] Tax Residence and the Mobility of Companies in the European Union: The Desirable Harmonization of the Tax Connecting Factors
Ribes Ribes, Aurora
[J]. INTERTAX, 2012, 40 (11): : 606 - 615

← 1 2 3 4 5 →