SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Exploring Formula Allocation for the European Union · Study

ArticleShelves

ArticleExploring Formula Allocation for the European Union

Jack M Mintz2003

Article2003

Exploring Formula Allocation for the European Union

Jack M Mintz · Joann Martens Weiner

54 citations·0/0 files stored·International Tax and Public Finance

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 54 citations exist upstream.

References

1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment 1986An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment 1998State and provincial corporate tax planning: income shifting and sales apportionment factor management 2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy 1981The Elusive Incidence of the Corporate Income Tax: The State Case 2003The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures 1998The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis

Cited by

2006The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options 2010The Indirect Side of Direct Investment: Multinational Company Finance and Taxation 2012Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*2005Asymmetric Capital Tax Competition with Profit Shifting 2011International Taxation of Permanent Establishments

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2012Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*article · 6 shared references 2005Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canadapreprint · 5 shared references 2005Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?article · 5 shared references 2006Economic Effects of Apportionment Formula Changesarticle · 5 shared references 2007Will Corporate Tax Consolidation Improve Efficiency in the EU?preprint · 4 shared references 2000The Weighting Game: Formula Apportionment as an Instrument of Public Policyarticle · 3 shared references

Details

Year2003

Typearticle

Published2003-11-01

VenueInternational Tax and Public Finance

ISSN-L0927-5940

Languageen

Citations54

Files0 public / 0

ShelfCorporate Taxation and Avoidance

Identifiers

doi10.1023/a:1026334005833

openalex_workW1626467757

Links

Imported from OpenAlex (CC0) — nothing here is generated.

2005Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada

2012Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment

2007Will Corporate Tax Consolidation Improve Efficiency in the EU?