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An exploration of formula apportionment in the European Union

Joann Martens Weiner, Jack M Mintz

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Abstract

Part of Company tax reform in the European Union : targeted measures and comprehensive proposals. In this special issue of European taxation, several tax experts examine both the targeted measures and comprehensive tax base proposals set forth in the EU Commission's Communication Towards an internal market without tax obstacles and Commission Staff Working Paper Company taxation in the internal market. This article examines the economic impact of using formula apportionment to distribute company income to the individual EU member states.

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What this paper is about

Part of Company tax reform in the European Union : targeted measures and comprehensive proposals. In this special issue of European taxation, several tax experts examine both the targeted measures and comprehensive tax base proposals set forth in the EU Commission's Communication Towards an internal market without tax obstacles and Commission Staff Working Paper Company taxation in the internal market. This article examines the economic impact of using formula apportionment to distribute company income to the individual EU member states.

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OpenAlex reports 7 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Part of Company tax reform in the European Union : targeted measures and comprehensive proposals. In this special issue of European taxation, several tax experts examine both the targeted measures and comprehensive tax base proposals set forth in the EU Commission's Communication Towards an internal market without tax obstacles and Commission Staff Working Paper Company taxation in the internal market. This article examines the economic impact of using formula apportionment to distribute company income to the individual EU member states.

Key concepts: Apportionment, European union, Commission, European commission, Member states, Business, Accounting, Public economics

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