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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:
Open Access
|Sep 2023

References

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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
Accepted on: Jul 11, 2023
Published on: Sep 20, 2023
Published by: Mendel University in Brno
In partnership with: Paradigm Publishing Services
Publication frequency: 2 times per year
Keywords:
formulary apportionment,
common consolidated corporate tax base,
BEFIT,
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.

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