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http://ssrn.com/abstract=1966159
 
 

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The Borders of E.U. Tax Policy and U.S. Competitiveness


George Mundstock


University of Miami - School of Law

November 29, 2011

University of Miami Law Review, Forthcoming
University of Miami Legal Studies Research Paper No. 2011-35

Abstract:     
In March of 2011, the European Commission proposed that the member states of the European Union allow corporations to elect a harmonized corporate income tax. A particularly interesting feature of the proposal is that income would be allocated among the member states using a mathematical apportionment formula rather than, as currently is the law, by determining the source of income on a case-by-case basis. The E.C. proposal presents a number of interesting and important issues. One of the most interesting is how the apportionment feature of the proposal would impact business risk taking within the European Union. The European Commission believes that its proposal would provide for more efficient risk taking. This article agrees and goes further to note that, by making the E.U. a more attractive location for investment, the E.C. proposal would put the U.S. at a competitive disadvantage.

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Date posted: November 30, 2011 ; Last revised: September 11, 2012

Suggested Citation

Mundstock, George, The Borders of E.U. Tax Policy and U.S. Competitiveness (November 29, 2011). University of Miami Law Review, Forthcoming; University of Miami Legal Studies Research Paper No. 2011-35. Available at SSRN: http://ssrn.com/abstract=1966159 or http://dx.doi.org/10.2139/ssrn.1966159

Contact Information

George Mundstock (Contact Author)
University of Miami - School of Law ( email )
PO Box 248087
Coral Gables, FL 33146
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