Company Tax Reform in the European Union Guidance from the United States And Canada on Implementing Formulary Apportionment in the EU

"Company Tax Reform in the European Union draws from experiences in the American states and Canadian provinces to provide guidance to the European Union. The book describes the new landscape for company tax reform in the EU and how formulary apportionment fits into that landscape. It discusses practical issues concerning the fundamental elements of a formulary apportionment system and evaluates technical issues concerning how formulary apportionment may affect investment, employment tax planning, and tax competition in the European Union. The book emphasizes that formulary apportionment preserves EU Member State tax sovereignty and allows them to remain competitive in the drive to stimulate new investment and employment."--BOOK JACKET.Martens-Weiner, Joann is the author of 'Company Tax Reform in the European Union Guidance from the United States And Canada on Implementing Formulary Apportionment in the EU', published 2005 under ISBN 9780387294247 and ISBN 0387294244.