Logotipo librería Marcial Pons

Company tax reform in the European Union
guidance from the United States and Canada on implementing formulary apportionment in the EU

  • ISBN: 9780387294247
  • Editorial: Springer International Publishing AG
  • Lugar de la edición: New York. Estados Unidos de Norteamérica
  • Encuadernación: Cartoné
  • Medidas: 25 cm
  • Nº Pág.: 122
  • Idiomas: Inglés

Papel: Cartoné
62,23 €
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Resumen

Company Tax Reform in the European Union draws from experiences in the American states and Canadian provinces to provide guidance to the European Union. The book describes the new landscape for company tax reform in the EU and how formulary apportionment fits into that landscape. It discusses practical issues concerning the fundamental elements of a formulary apportionment system and evaluates technical issues concerning how formulary apportionment may affect investment, employment tax planning, and tax competition in the European Union. The book emphasizes that formulary apportionment preserves EU Member State tax sovereignty and allows them to remain competitive in the drive to stimulate new investment and employment.

Resumen

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