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Formula apportionment or separate accounting? : tax-induced distortions of multinationals' locational investment decisions
Ortmann, Regina; Pummerer, Erich - 2015
We examine which tax allocation system leads to more severe distortions with respect to locational investment decisions. We consider separate accounting (SA) and formula apportionment (FA). The effects of both systems have been hotly debated in Europe in the past years. The reason is that the EU...
Persistent link: https://www.econbiz.de/10011430530
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Uncertainty in weighting formulary apportionment factors : how does weighting uncertainty impact after-tax income of multinational groups? : wie beeinflusst Gewichtungsunsicherheit das nachsteuerliche Einkommen von multinationalen Konzernen?
Ortmann, Regina - In: Die Betriebswirtschaft : DBW 75 (2015) 3, pp. 161-177
Formula Apportionment ist derzeit ein intensiv diskutierter Ansatz zur Aufteilung der Bemessungsgrundlage von multinationalen Konzernen. Dabei können Systeme, bei denen die Aufteilungsformel in allen Jurisdiktionen gleich ist und solche, bei denen die Jurisdiktionen die Faktorengewichtungen...
Persistent link: https://www.econbiz.de/10010532417
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Formula apportionment or separate accounting? : tax-induced distortions of multinationals' locational investment decisions
Ortmann, Regina; Pummerer, Erich - 2015
We examine which tax allocation system leads to more severe distortions with respect to locational investment decisions. We consider separate accounting (SA) and formula apportionment (FA). The effects of both systems have been hotly debated in Europe in the past years. The reason is that the EU...
Persistent link: https://www.econbiz.de/10011386645