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The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options

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References

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2003Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?76 cited
1981The Elusive Incidence of the Corporate Income Tax: The State Case63 cited
2003Exploring Formula Allocation for the European Union54 cited

Cited by

2019Residual Profit Allocation by Income48 cited
2007A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project47 cited
2010International Tax Coordination for a Second-Best World (Part III)42 cited

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