variation between the currently used Separate Accounting and tabled Formulary Apportionment distribution of corporate tax base …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 …

Formulary Apportionment, for factors such as tangible assets, intangible assets, labour and sales by destination, to describe … analysis of cross-sectional microeconomic data to analyse the explanatory power of the Formulary Apportionment. The research … paper is to verify whether the inclusion of intangible assets enhances the ability of the current proposals for Formulary …