Company tax reform in the European Union [electronic resource] : guidance from the United States and Canada on implementing formulary apportionment in the EU / Joann Martens-Weiner.

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 th...

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