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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, ebvufind01.dmz1.zbw.eu/10015374080

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

Richter, Wolfram F. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466894

Rationalizing formula apportionment

Becker, Johannes - 2024

Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the federal subunits, where the subunits' specific tax rates are then applied. The formulas - such as the one recently proposed by the EU Commission and the one agreed upon by the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014632348

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Rationalizing formula apportionment

Becker, Johannes - 2023

Book / Working Paper

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

Mlčúchová, Markéta - 2024

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, ebvufind01.dmz1.zbw.eu/10015190409

Proposal for "Business in Europe: Framework for Income Taxation" (BEFIT) : a wrong turn in the right direction

Michel, Bob; Schultz, Alison; Millán, Lucas - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192646

Formulary apportionment in BEFIT : a path to fair corporate taxation

Palanský, Miroslav; Schultz, Alison - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192647

Distortional effects of separate accounting and formula apportionment on factor allocation

Ortmann, Regina; Pummerer, Erich - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015165536

Has the time come for excess profit taxes?

Hebous, Shafik - 2023

Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014308781

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

Mlčúchová, Markéta - 2023

This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to verify whether the inclusion of intangible...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014480136

Profit-sharing rules and the taxation of multinational Internet platforms

Bloch, Francis; Demange, Gabrielle - 2019

This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012064472

Bilanzierung von Steuerpositionen und ihre Behandlung nach MinStG

Ossenkopp, Jan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453296

Rosters and connected apportionments

Khanna, Manshu; Evren, Haydar - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591745

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

Çelebi, Hülya - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403975

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

Müller-Thomczik, Sandra; Reiter, Lukas - 2022

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, ebvufind01.dmz1.zbw.eu/10013502253

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, ebvufind01.dmz1.zbw.eu/10013463290

Bilanzierungskonkurrenzen bei mehrstöckigen Personengesellschaften

Benke, Maximilian - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014326768

Das Sondersteuerrecht verbundener Unternehmen

Schildgen, Frederik; Hey, Johanna - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015200752

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Das Sondersteuerrecht verbundener Unternehmen

Schildgen, Frederik; Hey, Johanna - 2022

Book / Working Paper

Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective

Liesegang, Caterina - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012197647

Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?

Mardan, Mohammed; Stimmelmayr, Michael - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011975579

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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?

Mardan, Mohammed; Stimmelmayr, Michael - 2017

Book / Working Paper

Tax Revenue Losses Through Cross-Border Loss Offset : An Insurmountable Hurdle for Formula Apportionment?

Mardan, Mohammed - 2017

Book / Working Paper

Die ertragsteuerliche Organschaft an der Schnittstelle zur Verschmelzung von Kapitalgesellschaften : eine normative Analyse zur steuerneutralen Verlustnutzung innerhalb von Kapitalgesellschaftskonzernen

Schaumberger, Marcus - 2024

Um in Abwesenheit eines Konzernsteuerrechts eine steuersubjektübergreifende Verrechnung von Gewinnen und Verlusten innerhalb eines Konzerns zu gewährleisten, wurde die ertragsteuerliche Organschaft eingeführt. Jedoch liegen die organschaftlichen Tatbestandsvoraussetzungen nicht immer zwischen...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015195568

From separate accounting to formula apportionment: analysis in a dynamic framework

Radulescu, Doina Maria - 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010264229

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From Separate Accounting to Formula Apportionment : Analysis in a Dynamic Framework

Radulescu, Doina - 2021

Book / Working Paper

From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework

Radulescu, Doina Maria - 2007

Book / Working Paper

Tax Competition with Formula Apportionment : The Interaction between Tax Base and Sharing Mechanism

Kolmar, Martin; Wagener, Andreas - 2021

The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment. We analyse tax competition in such a regime, focussing on the interaction between the definition of the tax base and the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013316828

The Choice of Apportionment Factors Under Formula Apportionment

Runkel, Marco; Schjelderup, Guttorm - 2021

This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both mobile (capital) and immobile (labor) factors if jurisdictions are granted full fiscal autonomy...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013316891

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions

Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2021

For mitigating the problems of transfer pricing formula apportionment (FA) is discussed intensively. However, FA could even be more harmful than transfer pricing because income shifting would require changing economic decisions instead of just taking advantage of accounting options. We analyze...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013317018

Multijurisdictional firms and governments' strategies under alternative tax designs

Gérard, Marcel - 2005

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010273731

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Multijurisdictional Firms and Governments' Strategies Under Alternative Tax Designs

Gérard, Marcel - 2021

Book / Working Paper

Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs

Gérard, Marcel - 2005

Book / Working Paper

Relative performance evaluation in a multi-plant firm

Luporini, Annalisa - 2006

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003315324

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Relative Performance Evaluation in a Multi-Plant Firm

Luporini, Annalisa - 2021

Book / Working Paper

Relative performance evaluation in a multi-plant firm

Luporini, Annalisa - 2005

Book / Working Paper

An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment

Gordon, Roger H.; Wilson, John D. - 2021

This paper examines how corporate taxation of multijurisdictional firms using formula apportionment affects the incentives faced by individual firms and individual states. We find that formula apportionment creates factor price distortions which vary in general among firms within a state, and in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013210578

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An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment

Gordon, Roger H. - 1984

Book / Working Paper

Fairness in Apportionment

Neubauer, Michael - 2021

We show that under suitable assumption on the number of states and the distribution of the population numbers of the states, bias of various methods of apportionment can be quantified. We also discuss the frequency of quota violations and occurrences of the Alabama Paradox. The results provide...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013216713

Profit tax competition and formula apportionment

Pethig, Rüdiger; Wagener, Andreas - 2003

We analyse tax competition with corporate profit taxes in a common market where tax revenues are allocated according to an apportionment formula. As a general rule, tax competition is sharper the higher is the tax elasticity of the apportionment formula which, in turn, depends on the properties...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011525282

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Profit tax competition and formula apportionment

Pethig, Rüdiger; Wagener, Andreas - 2003

Book / Working Paper

Profit Tax Competition and Formula Apportionment

Pethig, Rudiger; Wagener, Andreas - 2021

Book / Working Paper

Formula apportionment in the European Union : a dream come true or the EU s worst nightmare?

Weiner, Joann Martens - 2002

The European Commission recently endorsed a future company tax policy that would allow companies to consolidate their tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate accounting method with formula apportionment of EU group...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011409033

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Formula Apportionment in the European Union : A Dream Come True or the Eu's Worst Nightmare?

Weiner, Joann Martens - 2021

Book / Working Paper

Formula apportionment and transfer pricing under oligopolistic competition

Nielsen, Søren Bo - 2001

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014378861

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Formula apportionment and transfer pricing under oligopolistic competition

Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2000 - This version: October 2000

Edition: This version: October 2000

Book / Working Paper

Formula Apportionment and Transfer Pricing Under Oligopolistic Competition

Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2021

Book / Working Paper

Taxing the residual profit of multinational enterprises : a critique of formulaic apportionment and a proposal

Richter, Wolfram F. - 2021

According to plans put forward by the OECD/G20 Inclusive Framework on BEPS, a share of residual profit earned by eligible MNEs is to be taxed by market jurisdictions. For this purpose, revenue-based formulaic apportionment of residual profit is proposed. This note argues against the use of a...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012595108

Profit-splitting rules and the taxation of multinational digital platforms

Bloch, Francis; Demange, Gabrielle - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012617368

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Profit-splitting rules and the taxation of multinational digital platforms

Bloch, Francis; Demange, Gabrielle - 2020

Book / Working Paper

Would a CCCTB mitigate profit shifting?

Keser, Claudia; Kimpel, Gerrit; Oestreicher, Andreas - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011492031

State Corporation Tax Income Apportionment Formulas

Li, Junyi - 2020

Single-factor apportionment becomes more widely used. When we consider the single-factor apportionment, there are some good and bad sides. It can improve employment rate and property investment. However, it may not be good indicator of revenue actually earned. States can let companies use...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014092428

Steuerliche Organschaften in (gemischten) Restrukturierungs- und Insolvenzverfahren

Kümpel, Jeremias - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013482308

Formulary apportionment in the European Union : future research agenda

Mlčúchová, Markéta - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077200

Auswirkungen umwandlungssteuerrechtlicher Vorgänge auf die körperschaftsteuerliche Organschaft

Klauck, Jérôme - 2023 - 1. Auflage

Die Schnittstelle von Umstrukturierungen und Organschaft ist von herausragender praktischer und wissenschaftlicher Relevanz. Dieses komplexe Themengebiet ist insbesondere in Ermangelung gesetzlicher Regelungen regelmäßig Gegenstand verschiedenster Auseinandersetzungen zwischen Unternehmen und...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014418098

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Auswirkungen umwandlungssteuerrechtlicher Vorgänge auf die körperschaftsteuerliche Organschaft

Klauck, Jérôme - 2023

Book / Working Paper

What factors entice states to manipulate corporate income tax apportionment formulas?

Deskins, John; Hill, Brian C. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014368355

Profit-Sharing Rules and the Taxation of Multinational Internet Platforms

Bloch, Francis; Demange, Gabrielle - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012141019

An Assessment of Global Formula Apportionment

De Mooij, Ruud A. - 2019

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012859856

Implementing Apportionment

Chao, Bernard - 2019

On August 15, 2019, Time Warner filed a petition with the United States Supreme Court seeking to vacate a $139.8 million damages verdict. That amount represents approximately 5% of Time Warner's monthly subscriber revenue ($1.37 per subscriber per month). Time Warner argues that this award is...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012861321

An assessment of global formula apportionment

Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012548883

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An assessment of global formula apportionment

Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - 2019

Book / Working Paper