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Company Tax Reform in the European Union
Joann (Facultes Universitaires Saint-Louis) Martens-Weiner
€ 130.28
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Description for Company Tax Reform in the European Union
Hardback. Provides guidance for the EU in shaping a system of consolidated base taxation with formulary apportionment. This book evaluates how the US states and Canadian provinces have resolved the economic, political, and technical aspects of the formulary apportionment method. It discusses the landscape for company tax reform in the European Union. Num Pages: 122 pages, 13 black & white tables, biography. BIC Classification: KFFD1. Category: (P) Professional & Vocational. Dimension: 234 x 156 x 9. Weight in Grams: 382.
Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid ... Read more
Having spent almost fifty years of my life defending the separate accou- ing, arm's length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm's length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid ... Read more
Product Details
Format
Hardback
Publication date
2005
Publisher
Springer-Verlag New York Inc. United States
Number of pages
122
Condition
New
Number of Pages
122
Place of Publication
New York, NY, United States
ISBN
9780387294247
SKU
V9780387294247
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
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