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  • The harmonization of the tax regime of EU Member States represents one possible way to intensify their economic integration. Tax harmonization by a Common Consolidated Corporate Tax Base constitutes a similar system to which has been used in Canada, USA or Switzerland since the last century. The present paper describes the principles of formulas apportionment which are used in Canada and the USA and proves different distribution of the tax base in comparison with the formula apportionment as published in the proposal to the Council Directive on a Common Consolidated Corporate Tax Base of 16 March 2011.
  • The harmonization of the tax regime of EU Member States represents one possible way to intensify their economic integration. Tax harmonization by a Common Consolidated Corporate Tax Base constitutes a similar system to which has been used in Canada, USA or Switzerland since the last century. The present paper describes the principles of formulas apportionment which are used in Canada and the USA and proves different distribution of the tax base in comparison with the formula apportionment as published in the proposal to the Council Directive on a Common Consolidated Corporate Tax Base of 16 March 2011. (en)
Title
  • Comparison of European, Canadian and US formula apportionment on real data
  • Comparison of European, Canadian and US formula apportionment on real data (en)
skos:prefLabel
  • Comparison of European, Canadian and US formula apportionment on real data
  • Comparison of European, Canadian and US formula apportionment on real data (en)
skos:notation
  • RIV/62156489:43110/14:00232467!RIV15-MSM-43110___
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  • 8075
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  • RIV/62156489:43110/14:00232467
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  • formulary apportionment; consolidation; tax harmonisation; tax base; CCCTB (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [6031D0619582]
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  • Brno, CZECH REPUBLIC
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  • Amsterdam, Netherlands
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  • 17th International Conference Enterprise And Competitive Environment 2014
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  • Krchnivá, Kateřina
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  • 345439100037
http://linked.open.../riv/zahajeniAkce
issn
  • 2212-5671
number of pages
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  • 10.1016/S2212-5671(14)00350-5
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  • Elsevier Science Bv
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  • 43110
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