| 书目名称 | Company Tax Reform in the European Union |
| 副标题 | Guidance from the Un |
| 编辑 | Joann Martens-Weiner |
| 视频video | |
| 概述 | Provides a timely and well-researched analysis of one of the most important company tax policies under discussion on the European Union: The design of a company tax system that reflects the way EU mul |
| 图书封面 |  |
| 描述 | Having spent almost fifty years of my life defending the separate accou- ing, arm‘s length pricing method, I have to admit that I was somewhat surprised to be asked to contribute to a book suggesting that the European Union might do well to consider adopting a formulary approach to deal with the taxation of inter and intra company transactions. I was even more surprised to see the invitation coming from Ms. Joann Weiner an ardent co-defender of arm‘s length pricing and my strong right arm in that regard while we both served in the U.S. Treasury Department in the mid ‘90s. The book gives Ms Weiner the opportunity to comment frankly from an insider‘s perspective of the many admitted problems of the arm‘s length system which could be avoided by a formulary approach. Ms. Weiner brings to this project a thorough expert knowledge of the b- efits and shortfalls of each of the systems she discusses - separate accounting v. formulary apportionment. Who better to decide to give qualified support to formulary than someone who organized a U.S. Treasury conference to defend arm‘s length pricing against a Congressional challenge in favor of formulary apportionment. |
| 出版日期 | Book 2006 |
| 关键词 | European Union (EU); Investment; compliance; tax competition; tax reform; taxation |
| 版次 | 1 |
| doi | https://doi.org/10.1007/0-387-29487-2 |
| isbn_softcover | 978-1-4419-3990-6 |
| isbn_ebook | 978-0-387-29487-2 |
| copyright | Springer-Verlag US 2006 |
发表于 2025-3-21 19:25:48
