Comparison of European, Canadian and US formula apportionment on real data

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00232467" target="_blank" >RIV/62156489:43110/14:00232467 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/S2212-5671(14)00350-5" target="_blank" >http://dx.doi.org/10.1016/S2212-5671(14)00350-5</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/S2212-5671(14)00350-5" target="_blank" >10.1016/S2212-5671(14)00350-5</a>

Result language
angličtina
Original language name
Comparison of European, Canadian and US formula apportionment on real data
Original language description
The harmonization of the tax regime of EU Member States represents one possible way to intensify their economic integration. Tax harmonization by a Common Consolidated Corporate Tax Base constitutes a similar system to which has been used in Canada, USAor Switzerland since the last century. The present paper describes the principles of formulas apportionment which are used in Canada and the USA and proves different distribution of the tax base in comparison with the formula apportionment as published in the proposal to the Council Directive on a Common Consolidated Corporate Tax Base of 16 March 2011.
Czech name
—
Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
17th International Conference Enterprise And Competitive Environment 2014
ISBN
—
ISSN
2212-5671
e-ISSN
—
Number of pages
10
Pages from-to
309-318
Publisher name
Elsevier Science Bv
Place of publication
Amsterdam, Netherlands
Event location
Brno, CZECH REPUBLIC
Event date
Mar 6, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
345439100037

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