European Union - The Apportionment Formula under the European Proposal for a Common Consolidated Corporate Tax Base

  1. Sánchez Sánchez, Ángel
Revista:
European taxation

ISSN: 0014-3138

Año de publicación: 2018

Volumen: 58

Número: 6

Páginas: 230-236

Tipo: Artículo

Otras publicaciones en: European taxation

Resumen

In this article, the author discusses the sharing mechanism suggested in the Common Consolidated Corporate Tax Base proposal, which employs three equally-weighted factors: assets, labour and sales. The author argues that although there is no doubt that the transfer pricing regime should be replaced by a more effective system, designing an adequate method requires taking into consideration the unique characteristics of the European Union and the experience with formulary apportionment in other states.