The European Union and formula apportionment: Caveat Emptor

Journal
Weiner, J.M.
European Union
European Taxation 2001 (Volume 41), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In response to a recent European Commission Communication highlighting the need for EU company tax policy to address the increased cross-border activity of EU companies, the author examines the inherent advantages and difficulties in adopting a formula apportionment system in the European Union.