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Company Tax Reform in the European Union

Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU

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  • © 2006

Overview

Authors:
  1. Joann Martens-Weiner
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  • Provides a timely and well-researched analysis of one of the most important company tax policies under discussion on the European Union: The design of a company tax system that reflects the way EU multinational companies operate in the Internal Market

  • Drawing on experiences from the U.S. and Canada, the book evaluates the economic, legal, and political aspects surrounding the formulary apportionment method

  • Includes supplementary material: sn.pub/extras

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Table of contents (8 chapters)

  1. Front Matter

    Pages i-xvii
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  2. Company Tax Reform and Formulary Apportionment in the European Union

    Pages 1-15

  3. The Landscape for EU Company Tax Reform

    Pages 17-31

  4. Formulary Apportionment in the European Union

    Pages 33-45

  5. The Apportionment Formula

    Pages 47-59

  6. Nexus, The Tax Base and the Taxable Unit

    Pages 61-75

  7. Tax Administration, Compliance and Tax Planning

    Pages 77-87

  8. Economic Analysis of Formulary Apportionment

    Pages 89-103

  9. Conclusion: Implementing Formulary Apportionment in the European Union

    Pages 105-107

  10. Back Matter

    Pages 109-122
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Keywords

About this book

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 '90s. The book gives Ms Weiner the opportunity to comment frankly from an insider's perspective of the many admitted problems of the arm's length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm's length pricing against a Congressional challenge in favor of formulary apportionment.

Bibliographic Information

  • Book Title: Company Tax Reform in the European Union

  • Book Subtitle: Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU

  • Authors: Joann Martens-Weiner

  • DOI: https://doi.org/10.1007/0-387-29487-2

  • Publisher: Springer New York, NY

  • eBook Packages: Business and Economics, Economics and Finance (R0)

  • Copyright Information: Springer-Verlag US 2006

  • Hardcover ISBN: 978-0-387-29424-7Published: 21 November 2005

  • Softcover ISBN: 978-1-4419-3990-6Published: 29 October 2010

  • eBook ISBN: 978-0-387-29487-2Published: 14 March 2006

  • Edition Number: 1

  • Number of Pages: XVII, 122

  • Topics: Economics, general, Public Economics, Business Taxation/Tax Law

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