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Wolters Kluwer
Towards a Neutral Formulary Apportionment System in Regional Integration
Product Code:
9789403532769
ISBN13:
9789403532769
Condition:
New
$192.03
Towards a Neutral Formulary Apportionment System in Regional Integration' is a crucial and foresighted book demonstrating how formulary apportionment (FA) - an approach by which a multinational corporation pays each jurisdiction?s corporate tax based on the share of its worldwide income allocated to that jurisdiction - can achieve the much-sought goal of aligning value creation and taxation. Through intensive analysis of the European Union?s (EU?s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US?s) formulary apportionment experience, the author elucidates how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility.
| Author: Shu-Chien Chen |
| Publisher: Wolters Kluwer |
| Publication Date: Mar 09, 2023 |
| Number of Pages: NA pages |
| Language: English |
| Binding: Hardcover |
| ISBN-10: 9403532769 |
| ISBN-13: 9789403532769 |
Towards a Neutral Formulary Apportionment System in Regional Integration
$192.03
Towards a Neutral Formulary Apportionment System in Regional Integration' is a crucial and foresighted book demonstrating how formulary apportionment (FA) - an approach by which a multinational corporation pays each jurisdiction?s corporate tax based on the share of its worldwide income allocated to that jurisdiction - can achieve the much-sought goal of aligning value creation and taxation. Through intensive analysis of the European Union?s (EU?s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US?s) formulary apportionment experience, the author elucidates how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility.
| Author: Shu-Chien Chen |
| Publisher: Wolters Kluwer |
| Publication Date: Mar 09, 2023 |
| Number of Pages: NA pages |
| Language: English |
| Binding: Hardcover |
| ISBN-10: 9403532769 |
| ISBN-13: 9789403532769 |
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