Tommaso Faccio

Nottingham University Business School

Jubilee Campus

Wollaton Road

Nottingham, NG8 1BB

United Kingdom

SCHOLARLY PAPERS

4

DOWNLOADS

1,540

TOTAL CITATIONS

5

Scholarly Papers (4)

1.

For a Better GLOBE. METR: A Minimum Effective Tax Rate for Multinationals

Number of pages: 34 Posted: 24 Mar 2021
Lancaster University Law School, Nottingham University Business School, University of Washington - School of Law, Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies, Tax Justice Network and University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR)
Downloads 796 (63,501)
Citation 2

Abstract:

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international tax, multinational corporations

Sharing the Corporate Tax Base: Equitable Taxing of Multinationals and the Choice of Formulary Apportionment

Transnational Corporations Journal, Vol. 25, No. 2
Number of pages: 24 Posted: 04 Jun 2020
Tommaso Faccio and Edmund Valpy FitzGerald
Nottingham University Business School and University of Oxford - Department of Economics
Downloads 149 (393,241)
Citation 2

Abstract:

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transfer pricing, formulary apportionment, CCCTB, developing countries, tax avoidance, horizontal equity, vertical equity, equal distribution, taxing rights

Sharing the Corporate Tax Base: Equitable Taxing of Multinationals and the Choice of Formulary Apportionment

Faccio, T. ; Valpy Fitzgerald, (2018), "Sharing the Corporate Tax Base: Equitable Taxing of Multinationals and the Choice of Formulary Apportionment", Transnational Corporations, Vol.25(2), 67-90.
Number of pages: 24 Posted: 02 Jan 2019
Tommaso Faccio and Valpy Fitzgerald
Nottingham University Business School and University of Oxford - Department of Economics
Downloads 140 (413,713)

Abstract:

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transfer pricing, formulary apportionment, CCCTB, developing countries, tax avoidance, horizontal equity, vertical equity, equal distribution, taxing rights

3.

Profit Split Method: Time for Countries to Apply a Standardized Approach

Number of pages: 5 Posted: 29 Aug 2018
Jeffery M. Kadet, Tommaso Faccio and Sol Picciotto
University of Washington - School of Law, Nottingham University Business School and Lancaster University Law School
Downloads 231 (265,227)
Citation 1

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Transfer Pricing, Profit Split Method, Transfer Pricing Guidelines, BEPS, Base Erosion and Profit Shifting, International Taxation, OECD

4.

Effects of Australia's MAAL and DPT on Internet-Based Businesses

Tax Notes Int’l, Volume 83, Number 2, p. 145, July 11, 2016
Number of pages: 8 Posted: 15 Aug 2016
Antony Ting, Tommaso Faccio and Jeffery M. Kadet
University of Sydney, Nottingham University Business School and University of Washington - School of Law
Downloads 224 (272,969)

Abstract:

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Australia, DPT, Diverted Profits Tax, Profit Shifting, International Taxation, Internet Platform, MAAL, Multinational Anti-Avoidance Law, Google