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Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment Cover

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Corporate Taxation in the European Union: The Role of Intangibles in the Formulary Apportionment

Review of Economic Perspectives

Volume 23 (2023): Issue 3 (September 2023)

By: Markéta Mlčúchová

Open Access

|Sep 2023

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DOI: https://doi.org/10.2478/revecp-2023-0006 | Journal eISSN: 1804-1663 | Journal ISSN: 1213-2446

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Language: English

Page range: 181 - 201

Submitted on: Apr 16, 2023

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Accepted on: Jul 11, 2023

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Published on: Sep 20, 2023

Published by: Mendel University in Brno

In partnership with: Paradigm Publishing Services

Publication frequency: 2 issues per year

Keywords:

formulary apportionment,

common consolidated corporate tax base,

intangible assets

Related subjects:

Business and economics,

Political economics,

Economic theory, systems and structures

© 2023 Markéta Mlčúchová, published by Mendel University in Brno
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 23 (2023): Issue 3 (September 2023)