Tommaso Faccio

Nottingham University Business School

Jubilee Campus

Wollaton Road

Nottingham, NG8 1BB

United Kingdom

SCHOLARLY PAPERS

3

DOWNLOADS

334

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

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 173 (189,355)

Abstract:

Loading...

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

2.

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 Independent
Downloads 84 (322,861)

Abstract:

Loading...

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

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 68 (368,582)

Abstract:

Loading...

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

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 9 (668,491)
Citation 1

Abstract:

Loading...

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