Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment
This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to verify whether the inclusion of intangible assets...
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| Natura: | Articolo |
| Lingua: | English |
| Pubblicazione: |
Sciendo
2023-09-01
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| Serie: | Review of Economic Perspectives |
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| Accesso online: | https://doi.org/10.2478/revecp-2023-0006 |