How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals
48 Pages Posted: 8 Jun 2016
Date Written: 2006
Abstract
This paper analyses the effects of introducing a common EU tax base with formula
Keywords: EU Tax Base, Formula Apportionment, Multinational Companies
JEL Classification: H25, F23
Suggested Citation: Suggested Citation
Fuest, Clemens and Hemmelgarn, Thomas and Ramb, Fred, How Would Formula Apportionment in the EU Affect the Distribution and the Size of the Corporate Tax Base? An Analysis Based on German Multinationals (2006). Bundesbank Series 1 Discussion Paper No. 2006,20, Available at SSRN: https://ssrn.com/abstract=2785246 or http://dx.doi.org/10.2139/ssrn.2785246
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