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Exploring Formula Allocation for the European Union

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References

1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment169 cited
1986An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment167 cited
1998State and provincial corporate tax planning: income shifting and sales apportionment factor management137 cited
2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
1981The Elusive Incidence of the Corporate Income Tax: The State Case63 cited
2003The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures58 cited
1998The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis57 cited

Cited by

2006The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options54 cited
2010The Indirect Side of Direct Investment: Multinational Company Finance and Taxation42 cited
2012Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*41 cited
2005Asymmetric Capital Tax Competition with Profit Shifting32 cited
2011International Taxation of Permanent Establishments32 cited
2005Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada

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32 cited

2012Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment31 cited

2007Will Corporate Tax Consolidation Improve Efficiency in the EU?26 cited

2006How Would Formula Apportionment in the EU Affect the Distribution and The Size of the Corporate Tax Base? An Analysis Based on German Multinationals20 cited

2009Formula apportionment vs. separate accounting: A private information perspective19 cited

2008Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake19 cited

2008European group taxation-the role of exit taxes16 cited

2018Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases16 cited