Search Results - subject:"formulary apportionment"

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

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 …

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

The role of economic analysis in resolving uncertainties in the source concept and the arm's length principle

Killaly, Jim - 2023

Persistent link: https://www.econbiz.de/10014433483

Corporate taxation in the European Union : the role of intangibles in the formulary apportionment

Mlčúchová, Markéta - In: Národohospodářský obzor : časopis věnovaný … 23 (2023) 3, pp. 181-201

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 …

Persistent link: https://www.econbiz.de/10014480136

Offshore profit shifting and domestic productivity measurement

Guvenen, Fatih; Mataloni, Raymond J.; Rassier, Dylan G.; … - 2018

Persistent link: https://www.econbiz.de/10011846300

Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting

Richter, Wolfram F. - 2017

Inter-country equity in the taxation of IP is a contentious issue. With its BEPS initiative, the OECD aims at taxing in accordance with value creation even though there are admitted difficulties in determining the actual place of value creation. The European Commission promotes the introduction...

Persistent link: https://www.econbiz.de/10011698731

Taxing intellectual property in the global economy : a plea for regulated and internationally coordinated profit splitting

Richter, Wolfram F. - 2017

Persistent link: https://www.econbiz.de/10011674410

Evolutionary tax competition with formulary apportionment

Wagener, Andreas - 2017

-jurisdictional ﬁrms is divided among governments by means of formulary apportionment. In evolutionary play, governments exhibit aggregate …

Persistent link: https://www.econbiz.de/10011798988

Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups

Ortmann, Regina - 2015

Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups … design of a formulary apportionment system. …

Persistent link: https://www.econbiz.de/10010484650

Redistributive Policies for Sustainable Development: Looking at the Role of Assets and Equity

Kohler, Pierre - Department of Economic and Social Affairs, United Nations - 2015

Analyses of redistributive policies often focus on income flows to examine the nexus between redistribution and economic growth. With strengthening signs of growing economic inequality in many countries, an increasing number of economists investigated the existence and nature of a hypothetical...

Persistent link: https://www.econbiz.de/10011122385

Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups

Ortmann, Regina - arqus - Arbeitskreis Quantitative Steuerlehre - 2015

Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups … design of a formulary apportionment system. …

Persistent link: https://www.econbiz.de/10011188603