European Union - The Apportionment Formula under the European Proposal for a Common Consolidated Corporate Tax Base

• Autores: Ángel Sánchez Sánchez
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 6, 2018, págs. 230-236
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • In this article, the author discusses the sharing mechanism suggested in the Common Consolidated Corporate Tax Base proposal, which employs three equally-weighted factors: assets, labour and sales. The author argues that although there is no doubt that the transfer pricing regime should be replaced by a more effective system, designing an adequate method requires taking into consideration the unique characteristics of the European Union and the experience with formulary apportionment in other states.