Search Results - subject:"Formula Apportionment"

Reallocating taxing rights and online trade : pillar one as a partial formula apportionment

Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025

Persistent link: https://www.econbiz.de/10015374080

Becker, Johannes - 2024

Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the … this gap, I adopt an axiomatic approach and derive a generalized system of formula apportionment based on three criteria …: fixed coverage, positive responsiveness, and external independence. I demonstrate that any formula apportionment system …

Persistent link: https://www.econbiz.de/10014632348

Rationalizing formula apportionment

Becker, Johannes - 2023

Persistent link: https://www.econbiz.de/10015550724

Residual profit splitting : a theory-based approach to tax multinationals

Richter, Wolfram F. - In: International tax and public finance 32 (2025) 3, pp. 659-679

Persistent link: https://www.econbiz.de/10015466894

The impact of organisational structures on management compensation packages and investment decisions : a principal-agent approach investigating formula apportionment and separate a...

Çelebi, Hülya - In: International journal of economics and business … 29 (2025) 1, pp. 51-78

Persistent link: https://www.econbiz.de/10015403975

Taxing multinational enterprises : a theory-based approach to reform

Richter, Wolfram F. - 2022

Almost 140 countries have agreed to reallocate the rights to tax international corporate profits and to introduce minimum tax rates. The agreed plan is the product of pragmatism and a search for consensus, but ambitious. It includes steps towards unitary taxation to be established by a...

Persistent link: https://www.econbiz.de/10013463290

Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison

Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290

The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...

Persistent link: https://www.econbiz.de/10013502253

Rationalizing Formula Apportionment

Becker, Johannes - 2024

Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the … adopt an axiomatic approach and derive a generalized system of formula apportionment based on three criteria: fixed coverage …, positive responsiveness, and external independence. I demonstrate that any formula apportionment system meeting these three …

Persistent link: https://www.econbiz.de/10015061898

Residual profit splitting: a theory-based approach to tax multinationals

Richter, Wolfram F. - In: International Tax and Public Finance 32 (2024) 3, pp. 659-679

-reaching system changes such as a move towards unitary profit taxation, better known as formula apportionment. The formulary …

Persistent link: https://www.econbiz.de/10015436639

Unveiling the variation in corporate tax base distribution under the formulary apportionment

Mlčúchová, Markéta - In: Danube : law and economics review 15 (2024) 3, pp. 203-220

This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...

Persistent link: https://www.econbiz.de/10015190409