메뉴 건너뛰기




Volumn , Issue , 2006, Pages 1-122

Company tax reform in the European Union: Guidance from the United States and Canada on implementing formulary apportionment in the EU

(1)  Martens Weiner, Joann a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84891383473     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1007/0-387-29487-2     Document Type: Book
Times cited : (24)

References (144)
  • 2
    • 84891451994 scopus 로고    scopus 로고
    • Arm's length or formulary apportionment? sometimes the best choice is both
    • Washington, D.C.: Bureau of National Affairs
    • Amerkhail, Valerie (2000), "Arm's Length or Formulary Apportionment? Sometimes the Best Choice is Both," 9 Tax Management Transfer Pricing. No. 13 Special Report, Washington, D.C.: Bureau of National Affairs, pp. S25-S35.
    • (2000) 9 Tax Management Transfer Pricing. No 13 Special Report
    • Amerkhail, V.1
  • 3
    • 0008528242 scopus 로고    scopus 로고
    • The weighting game: Formula apportionment as an instrument of public policy
    • Anand, Bharat N. and Richard Sansing (2000), "The weighting game: formula apportionment as an instrument of public policy, 53 National Tax Journal 2, pp. 183-99.
    • (2000) 53 National Tax Journal , vol.2 , pp. 183-199
    • Anand Bharat, N.1    Sansing, R.2
  • 4
    • 84891443915 scopus 로고    scopus 로고
    • Threshold requirements for taxing business profits under tax treaties
    • in Brian J. Arnold, Jacques Sasseville, and Eric M. Zolt, eds., Ontario: Canadian Tax Foundation
    • Arnold, Brian J. (2003), "Threshold Requirements for Taxing Business Profits Under Tax Treaties," in Brian J. Arnold, Jacques Sasseville, and Eric M. Zolt, eds., The Taxation of Business Projts Under Tax Treaties, Ontario: Canadian Tax Foundation, pp. 55-108.
    • (2003) The Taxation of Business Projts under Tax Treaties , pp. 55-108
    • Arnold Brian, J.1
  • 5
    • 1542619043 scopus 로고
    • The rise and fall of arm's length: A study in the evolution of U.S. International taxation
    • Avi-Yonah, Reuven (1995), "The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation," 15 Virginia Tax Review 1, pp. 89-159.
    • (1995) 15 Virginia Tax Review , vol.1 , pp. 89-159
    • Avi-Yonah, R.1
  • 6
    • 0141425883 scopus 로고    scopus 로고
    • Why pay more? corporate tax avoidance through transfer pricing in oecd countries
    • Bartelsman, Eric and Roe1 Beestma (2003), "Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries," 87 Journal of Public Economics No. 9-10, pp. 2225-2252.
    • (2003) 87 Journal of Public Economics , Issue.9-10 , pp. 2225-2252
    • Eric, B.1    Beestma, R.2
  • 7
    • 0347084473 scopus 로고
    • The interjurisdictional allocation of income and the unitary taxation debate
    • Bird, Richard and Donald S. Brean (1986), "The Interjurisdictional Allocation of Income and the Unitary Taxation Debate," 34 Canadian Tax Journal 6, pp. 1377-1416.
    • (1986) 34 Canadian Tax Journal , vol.6 , pp. 1377-1416
    • Richard, B.1    Brean, D.S.2
  • 8
    • 84891386868 scopus 로고
    • Canada-us. tax issues: The tax treaty, unitary taxation, and the future
    • May-June , 32 Canadian Tax Journal 1984
    • Brown, Robert D. (1984), "Canada-US. Tax Issues: The Tax Treaty, Unitary Taxation, and the Future," International Tax Planning Feature (May-June 1984), 32 Canadian Tax Journal, pp. 547-71.
    • (1984) International Tax Planning Feature , pp. 547-571
    • Brown Robert, D.1
  • 10
    • 0141425885 scopus 로고    scopus 로고
    • Tax-motivated transfer pricing and U.S. Intrafirm trade prices
    • Clausing, Kimberly A. (2003), "Tax-motivated Transfer Pricing and U.S. Intrafirm Trade Prices," 87 Journal of Public Economics No. 9-10, pp. 2207-23.
    • (2003) 87 Journal of Public Economics , Issue.9-10 , pp. 2207-2223
    • Clausing Kimberly, A.1
  • 11
    • 26444482657 scopus 로고
    • A kinder, gentler 'water's edge' election: California wards off threats of U.K. Retaliation as part of comprehensive business incentive tax package
    • Coffill, Eric J. (1993), "A Kinder, Gentler 'Water's Edge' Election: California Wards Off Threats of U.K. Retaliation as Part of Comprehensive Business Incentive Tax Package," 61 Tax Notes No. 4, pp. 477-87.
    • (1993) 61 Tax Notes , Issue.4 , pp. 477-487
    • Coffill Eric, J.1
  • 12
    • 84891470224 scopus 로고    scopus 로고
    • Court cases in the field of, or of particular interest for, direct taxation
    • Commission of the European Communities
    • Commission of the European Communities (2005a), "Court Cases in the Field of, or of Particular Interest for, Direct Taxation," Taxation and Customs Union.
    • (2005) Taxation and Customs Union
  • 13
    • 84891446974 scopus 로고    scopus 로고
    • A common consolidated eu corporate tax base
    • Losses in Cross-Border Situations April. 2004
    • (2005b), "Losses in Cross-Border Situations," April. (2004a), "A Common Consolidated EU Corporate Tax Base," Non-paper presented to informal Ecofin Council, 10 and 11 September 2004.
    • (2005) Non-paper Presented to Informal Ecofin Council, 10 and 11 September 2004
  • 14
    • 84891408216 scopus 로고    scopus 로고
    • European tax survey, working paper no 312004
    • Luxembourg: Official Publications of the European Communities
    • (2004b), European Tax Survey, Working Paper No 312004, Directorate-General Taxation and Customs Union, Luxembourg: Official Publications of the European Communities.
    • (2004) Directorate-General Taxation and Customs Union
  • 18
    • 85031682331 scopus 로고    scopus 로고
    • Towards an internal market without tax obstacles. A strategy for providing companies with a consolidated corporate tax base for the eu-wide activities
    • 582 final, Brussels, 23 October 2001
    • (2001), 'Towards an Internal Market without tax obstacles. A strategy for providing companies with a consolidated corporate tax base for the EU-wide activities," Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee, COM(2001) 582 final, Brussels, 23 October 2001.
    • (2001) Communication from the Commission to the Council, the European Parliament and the Economic and Social Committee, COM 2001
  • 20
    • 84891426322 scopus 로고
    • Subsequent to the conclusions of the Ruding Committee indicating guidelines on company taxation linked to the further development of the internal market
    • Communication to the Council and to Parliament, SEC (92) 118,26 June 1992 Report of the Committee of Independent Experts on Company Taxation (the Ruding Report
    • (1992a), Report of the Committee of Independent Experts on Company Taxation (the Ruding Report), Luxembourg: Office of Official Publications of the European Communities. (1992b), "Subsequent to the conclusions of the Ruding Committee indicating guidelines on company taxation linked to the further development of the internal market," Communication to the Council and to Parliament, SEC (92) 118,26 June 1992.
    • (1992) Luxembourg: Office of Official Publications of the European Communities. 1992b
  • 22
    • 84891388691 scopus 로고    scopus 로고
    • Economic effects of tax cooperation in an enlarged European Union
    • Final Report, Copenhagen
    • Copenhagen Economics (2004), Economic effects of tax cooperation in an enlarged European Union, Final Report, Copenhagen.
    • (2004) Copenhagen Economics
  • 23
    • 84891479397 scopus 로고
    • A Rose by any other name: Smelling the flowers at the OECD's (Last
    • Aug. 7, 1995
    • Culbertson, Robert E. (1995), "A Rose by any other name: Smelling the flowers at the OECD's (Last) resort," 11 Tax Notes Id1370 (Aug. 7, 1995).
    • (1995) Resort 11 Tax Notes Id1370
    • Culbertson Robert, E.1
  • 24
    • 84891376323 scopus 로고    scopus 로고
    • Is new vermont law a sign of a combined reporting comeback?
    • 4 October 2004
    • Dagostino, Emily (2004), "Is New Vermont Law a Sign of a Combined Reporting Comeback?" 34 State Tax Notes 7 (4 October 2004).
    • (2004) 34 State Tax Notes , vol.7
    • Dagostino, E.1
  • 25
    • 84891397382 scopus 로고    scopus 로고
    • Picking away at passive investment companies: States enact legislation to curtail revenue losses
    • Sept. 13,2004
    • Dennehy, Edward K. and Stephen G. and Ehrlich (2004), "PICking Away at Passive Investment Companies: States Enact Legislation to Curtail Revenue Losses," 33 State Tax Notes 777 (Sept. 13,2004).
    • (2004) 33 State Tax Notes , vol.777
    • Dennehy, E.K.1    Stephen, G.2    Ehrlich3
  • 26
    • 0011868399 scopus 로고    scopus 로고
    • International fiscal wars for the twenty-first century: An assessment of tax-based trade retaliation
    • Devgun, Derek (1996), "International Fiscal Wars for the Twenty-First Century: An Assessment of Tax-Based Trade Retaliation," 27 Law and Policy in International Business 2, pp. 353-421.
    • (1996) 27 Law and Policy in International Business , vol.2 , pp. 353-421
    • Devgun, D.1
  • 27
    • 84870048324 scopus 로고    scopus 로고
    • Clearing away and sand: Retrospective methods and prospective documentation in transfer pricing today
    • Durst, Michael C. and Robert E. Culbertson (2003), "Clearing Away and Sand: Retrospective Methods and Prospective Documentation in Transfer Pricing Today," 57 Tax Law Review No. 1, pp. 37-136.
    • (2003) 57 Tax Law Review , Issue.1 , pp. 37-136
    • Durst Michael, C.1    Culbertson, R.E.2
  • 28
    • 0035216397 scopus 로고    scopus 로고
    • Standards across borders: Crossborder diffusion of the arm's length standard in North America
    • Eden, Lorraine, M. Tina Dacin and William P. Wan (2001), "Standards across borders: Crossborder diffusion of the arm's length standard in North America," Accounting, Organizations and Society 26, pp. 1-23.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 1-23
    • Lorraine, E.1    Tina, M.D.2    Wan, W.P.3
  • 29
    • 0041073787 scopus 로고    scopus 로고
    • Strategic apportionment of the state corporate income tax
    • Edmiston, Kelly (2002), "Strategic Apportionment of the State Corporate Income Tax," 55 Nat'l Tax Journal 2, pp. 239-62.
    • (2002) 55 Nat'l Tax Journal , vol.2 , pp. 239-262
    • Edmiston, K.1
  • 32
    • 84891475504 scopus 로고    scopus 로고
    • Structures of the taxation systems in the European Union
    • Luxembourg: Office for Official Publications of the European Communities.
    • Eurostat (2004), Structures of the taxation systems in the European Union. Data 1995-2002, Luxembourg: Office for Official Publications of the European Communities. (2003)
    • (2004) Eurostat Data 1995-2002
  • 33
    • 84891477638 scopus 로고
    • European Business, Luxembourg: Office for Official Publications of the European Communities.
    • European Business. Facts and Figures. Data 1991-2001. Luxembourg: Office for Official Publications of the European Communities.
    • (1991) Facts and Figures. Data
  • 34
    • 79957507083 scopus 로고    scopus 로고
    • Luxembourg: Office for Official Publications of the European Communities
    • (2001), European Union Foreign Direct Investment Yearbook 2000, Luxembourg: Office for Official Publications of the European Communities.
    • (2001) European Union Foreign Direct Investment Yearbook 2000
  • 35
    • 84891426853 scopus 로고    scopus 로고
    • Federation of Tax Administrators mimeo. See
    • Federation of Tax Administrators (2005), "State Apportionment of Corporate Income," mimeo. See www.taxadmin.org.
    • (2005) State Apportionment of Corporate Income
  • 36
    • 84891376030 scopus 로고
    • Worldwide unitary taxation: The end appears near
    • Ferguson, Fred E. (1986), "Worldwide Unitary Taxation: The End Appears Near," 4 Journal of State Taxation 4, pp. 241-59.
    • (1986) 4 Journal of State Taxation , vol.4 , pp. 241-259
    • Ferguson Fred, E.1
  • 37
    • 84891461872 scopus 로고    scopus 로고
    • Dorgan blasts arm's length transfer pricing method
    • 23 December 1996
    • Fernandez, Albertina (1996), "Dorgan Blasts Arm's Length Transfer Pricing Method," 13 Tax Notes Int'l26, (23 December 1996), pp. 2081-83.
    • (1996) 13 Tax Notes Int'l26 , pp. 2081-2083
    • Fernandez, A.1
  • 38
    • 84891412548 scopus 로고    scopus 로고
    • Measuring the effective levels of company taxation in the new member states: A quantitative analysis
    • Luxembourg: Office for Official Publications of the European Communities
    • Finkenzeller, Mark and Christoph Spengel(2004), "Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis," European Commission Taxation Working Paper No. 7, Luxembourg: Office for Official Publications of the European Communities.
    • (2004) European Commission Taxation Working Paper No 7
    • Finkenzeller, M.1    Spengel, C.2
  • 39
    • 0039486412 scopus 로고    scopus 로고
    • State corporate tax revenue trends: Causes and possible solutions
    • September 2002
    • Fox, William F. and LeAnn Luna (2002), "State Corporate Tax Revenue Trends: Causes and Possible Solutions," 55 National Tax Journal 3 (September 2002), pp. 491-508.
    • (2002) 55 National Tax Journal , vol.3 , pp. 491-508
    • Fox William, F.1    Luna, L.2
  • 41
    • 84891400822 scopus 로고    scopus 로고
    • Form ioow
    • State of California
    • (2002b), Form IOOW, Water's Edge Booklet, State of California.
    • (2002) Water's Edge Booklet
  • 42
    • 84891445309 scopus 로고    scopus 로고
    • Multijurisdictional firms and governments' strategies under alternative tax designs
    • GCrard, Marcel (2005), "Multijurisdictional firms and governments' strategies under alternative tax designs," Catholic University of Mons, Belgium, mimeo.
    • (2005) Catholic University of Mons, Belgium, Mimeo
    • Gcrard, M.1
  • 43
    • 34547940781 scopus 로고    scopus 로고
    • Cross-border loss offset and formulary apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?
    • Munich
    • and Joann M. Weiner (2003), "Cross-Border Loss Offset and Formulary Apportionment: How do they Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?'CESIfo Working Paper No. 1004, Munich.
    • (2003) CESIfo Working Paper No 1004
    • Weiner, J.M.1
  • 45
    • 84891402002 scopus 로고
    • Tax harmonization in the eec and 1992
    • Goldsworth, John (1989), 'Tax Harmonization in the EEC and 1992," 1 Tax Notes International 587.
    • (1989) 1 Tax Notes International , vol.587
    • Goldsworth, J.1
  • 46
    • 0009781315 scopus 로고    scopus 로고
    • Coveting they neighbor's manufacturing: The dilemma of state income apportionment
    • Goolsbee, Austan and Edward Maydew (2000), "Coveting they neighbor's manufacturing: The dilemma of state income apportionment," 75 Journal of Public Economics 1, pp. 125-43.
    • (2000) 75 Journal of Public Economics , vol.1 , pp. 125-143
    • Austan, G.1    Maydew, E.2
  • 47
    • 0001173481 scopus 로고
    • An examination of multijurisdictional corporate income taxation under formula apportionment
    • Gordon, Roger and John D. Wilson (1986), "An examination of multijurisdictional corporate income taxation under formula apportionment," 54 Econometrics 6, pp. 1357-73.
    • (1986) 54 Econometrics , vol.6 , pp. 1357-1373
    • Roger, G.1    Wilson, J.D.2
  • 49
    • 21944456127 scopus 로고    scopus 로고
    • The 'original intent' of U.S. International taxation
    • Graetz, Michael J. and Michael M. O'Hear (1997), "The 'Original Intent' of U.S. International Taxation," 46 Duke Law Journal, pp. 1021-1 109.
    • (1997) 46 Duke Law Journal , vol.109 , pp. 1021-1031
    • Graetz Michael, J.1    O'Hear, M.M.2
  • 50
    • 0040330437 scopus 로고    scopus 로고
    • The taxing task of taxing transnationals
    • September 2001
    • Gresik, Thomas A. (2001), "The Taxing Task of Taxing Transnationals," 34 Journal of Economic Literature 3 (September 2001), pp. 800-38.
    • (2001) 34 Journal of Economic Literature , vol.3 , pp. 800-838
    • Gresik Thomas, A.1
  • 51
    • 2442443036 scopus 로고    scopus 로고
    • Intangible income, intercompany transactions, income shifting, and the choice of location
    • Grubert, Harry (2003), "Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location," 56 National Tax Journal No. 1, Part 2, pp. 221-42.
    • (2003) 56 National Tax Journal No 1 , Issue.2 PART , pp. 221-242
    • Grubert, H.1
  • 52
    • 84891410598 scopus 로고    scopus 로고
    • Another look at the low taxable income of foreign-controlled companies
    • U.S. Department of the Treasury, Washington, D.C
    • (1997), "Another look at the low taxable income of foreign-controlled companies," OTA Paper 74, U.S. Department of the Treasury, Washington, D.C.
    • (1997) OTA Paper 74
  • 53
    • 84891473315 scopus 로고
    • Explaining the low taxable income of foreign-controlled companies in the united states
    • R. Glenn Hubbard and Joel Slemrod, eds., studies in International Taxation Chicago and London: University of Chicago Press 1993
    • , Timothy Goodspeed, and Deborah Swenson (1993), "Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States," in Alberto Giovannini, R. Glenn Hubbard and Joel Slemrod, eds., studies in International Taxation (1993), Chicago and London: University of Chicago Press.
    • (1993) Alberto Giovannini
    • Goodspeed, T.1    Swenson, D.2
  • 54
    • 84891379630 scopus 로고    scopus 로고
    • Exceptions to interest addback requirements for related-member interest and intangible expenses
    • 1 Aug. 2005
    • Guariglia, Michael A., David J. Shipley, and Open Weaver Banks (2005), "Exceptions to Interest Addback Requirements for Related-Member Interest and Intangible Expenses," 37 State Tax Notes 355 (1 Aug. 2005).
    • (2005) 37 State Tax Notes , vol.355
    • Michael, G.1    David, A.2    Weaver, S.J.3    Banks, O.4
  • 55
    • 2942743800 scopus 로고    scopus 로고
    • The effect of state income tax apportionment and tax incentives on new capital expenditures
    • Gupta, Sanjay and Mary Ann Hofmann (2003), "The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures," Journal of American Taxation Association 25 (Supplement), pp. 1-25.
    • (2003) Journal of American Taxation Association , vol.25 , Issue.SUPPL. , pp. 1-25
    • Gupta, S.1    Ann Hofmann, M.2
  • 56
    • 84891422655 scopus 로고    scopus 로고
    • Corporate Income Tax, New York: Panel Publishers
    • Healy, John C. (2001), Multistate Corporate Tax Guide. Vol. I . Corporate Income Tax, New York: Panel Publishers.
    • (2001) Multistate Corporate Tax Guide , vol.1
    • Healy John, C.1
  • 57
    • 84891446210 scopus 로고
    • Geoffrey and the physical presence nexus requirement of quill
    • 13 February 1995
    • Hellerstein, Jerome R. (1995), "Geoffrey and the Physical Presence Nexus Requirement of Quill," 8 State Tax notes 671 (13 February 1995).
    • (1995) 8 State Tax Notes , vol.671
    • Hellerstein, J.R.1
  • 58
    • 84891400371 scopus 로고
    • Recent developments in state tax apportionment and the circumscription of unitary business
    • (1968), "Recent developments in state tax apportionment and the circumscription of unitary business," XXI National Tax Journal No. 4, pp. 487-503
    • (1968) XXI National Tax Journal , Issue.4 , pp. 487-503
  • 59
    • 84891378645 scopus 로고    scopus 로고
    • Walter HellersteinState Taxation, 3d ed., Boston: Warren, Gorham, and Lamont
    • and Walter Hellerstein (1998, cum. Supp. 2005), State Taxation, 3d ed., Boston: Warren, Gorham, and Lamont.
    • (1998) Cum. Supp. 2005
  • 60
    • 0041072389 scopus 로고    scopus 로고
    • State and local taxation
    • ed., West Publishing Co
    • and-(2005), State and Local Taxation. Cases and Materials. 8" ed., West Publishing Co.
    • (2005) Cases and Materials , vol.8
    • Hellerstein, W.1
  • 62
    • 0041072374 scopus 로고    scopus 로고
    • The business-nonbusiness income distinction and the case for its abolition
    • Sept. 3,2001
    • (2001), "The Business-Nonbusiness Income Distinction and the Case for Its Abolition," 21 State Tax Notes 725 (Sept. 3,2001).
    • (2001) 21 State Tax Notes , vol.725
  • 63
    • 3543000541 scopus 로고    scopus 로고
    • The european commission's report on company income taxation: What the eu can learn from the experience of the us states
    • and Charles E. McLure, Jr. (2004), "The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States," 11 International Tax and Public Finance 2, pp. 199-220.
    • (2004) 11 International Tax and Public Finance , vol.2 , pp. 199-220
    • Charles Jr., M.E.1
  • 64
    • 83055192709 scopus 로고
    • The unitary concept in the allocation of income
    • August 1960
    • Keesling, Frank M. and John S. Warren (1960), "The Unitary Concept in the Allocation of Income," 12 The Hastings Law Journal (August 1960), pp. 42-64.
    • (1960) 12 the Hastings Law Journal , pp. 42-64
    • Keesling Frank, M.1    Warren, J.S.2
  • 65
    • 0000471641 scopus 로고    scopus 로고
    • State and provincial corporate tax planning: Income shifting and sales apportionment factor management
    • Klassen, Kenneth J. and Douglas A. Shackelford (1998), "State and provincial corporate tax planning: income shifting and sales apportionment factor management, 25 Journal of Accounting and Economics 3, pp. 385-406.
    • (1998) 25 Journal of Accounting and Economics , vol.3 , pp. 385-406
    • Klassen Kenneth, J.1    Shackelford, D.A.2
  • 66
    • 84891373886 scopus 로고
    • The U.S.-U.K. Tax treaty
    • in U.S. International Economic Policy, Lexington Books
    • Kline, John M. (1983), "The U.S.-U.K. Tax Treaty," in State Government Influences in U.S. International Economic Policy, Lexington Books, pp. 127-55.
    • (1983) State Government Influences , pp. 127-155
    • Kline John, M.1
  • 68
    • 84891430349 scopus 로고    scopus 로고
    • Is europe one market? a transfer pricing economic analysis of pan-european comparables sets
    • Brussels, 24 February 2004
    • Kroppen, Heinz-Klaus (2004), "Is Europe One Market? A Transfer Pricing Economic Analysis of Pan-European Comparables Sets," Deloitte White Paper background document, EU Joint Transfer Pricing Forum, Brussels, 24 February 2004.
    • (2004) Deloitte White Paper Background Document, EU Joint Transfer Pricing Forum
    • Kroppen, H.1
  • 69
    • 0007060510 scopus 로고
    • The unitary method and the myth of arm's length
    • Feb. 17, 1986
    • Langbein, Stanley (1986), "The Unitary Method and the Myth of Arm's Length," 30 Tax Notes 7 (Feb. 17, 1986), pp. 625-54.
    • (1986) 30 Tax Notes , vol.7 , pp. 625-654
    • Langbein, S.1
  • 70
    • 0037729378 scopus 로고    scopus 로고
    • 'The relation between financial and tax reporting measures of income
    • Manzon, Gil B., Jr., and George A. Plesko (2002), 'The Relation Between Financial and Tax Reporting Measures of Income," 55 TaxLaw Review 175, pp. 175-214.
    • (2002) 55 TaxLaw Review , vol.175 , pp. 175-214
    • Manzon Jr., G.B.1    Plesko, G.A.2
  • 71
    • 84891397133 scopus 로고    scopus 로고
    • The day after tomorrow: The u.k. system after marks & spencer
    • 9 June 2004
    • Martin, Philip (2004), "The Day After Tomorrow: The U.K. System After Marks & Spencer," 13 Tax Management Transfer Pricing Report 3 (9 June 2004), pp. 117-121.
    • (2004) 13 Tax Management Transfer Pricing Report , vol.3 , pp. 117-121
    • Martin, P.1
  • 72
    • 4043133217 scopus 로고
    • Formulary taxation in the north american free trade zone
    • McDaniel, Paul R. (1994), "Formulary Taxation in the North American Free Trade Zone," 49 Tax Law Review 4, pp. 691-744.
    • (1994) 49 Tax Law Review , vol.4 , pp. 691-744
    • McDaniel Paul, R.1
  • 73
    • 3543011105 scopus 로고    scopus 로고
    • Replacing separate entity accounting and the arm's length principle with formulary apportionment
    • December
    • McLure, Charles E., Jr. (2002), "Replacing Separate Entity Accounting and the Arm's Length Principle with Formulary Apportionment," 56 Bulletin for International Fiscal Documentation, 12 (December), pp. 586-99.
    • (2002) 56 Bulletin for International Fiscal Documentation , vol.12 , pp. 586-599
    • McLure Jr., C.E.1
  • 74
    • 84965630301 scopus 로고
    • The elusive incidence of the corporate income tax: The state case
    • (1981), 'The Elusive Incidence of the Corporate Income Tax: The State Case," 9 Public Finance Quarterly, pp. 395-413.
    • (1981) 9 Public Finance Quarterly , pp. 395-413
  • 75
    • 84891395808 scopus 로고
    • The state corporate income tax: Lambs in wolves' clothing
    • in Henry S. Aaron and Michael J. Boskin (Eds. Washington, D.C.: The Brookings Institution
    • (1980), "The State Corporate Income Tax: Lambs in Wolves' Clothing," in Henry S. Aaron and Michael J. Boskin (Eds.) The Economics of Taxation, Washington, D.C.: The Brookings Institution, pp. 89-124.
    • (1980) The Economics of Taxation , pp. 89-124
  • 76
    • 0037685782 scopus 로고    scopus 로고
    • Deciding whether the european union should adopt formula apportionment of company income
    • in Sijbren Cnossen (ed. Oxford: Oxford University Press
    • and Joann M. Weiner (2000), "Deciding whether the European Union should adopt Formula Apportionment of Company Income," in Sijbren Cnossen (ed.) Taxing Capital Income in the European Union. Issues and Options for Reform, Oxford: Oxford University Press, pp. 243-292.
    • (2000) Taxing Capital Income in the European Union. Issues and Options for Reform , pp. 243-292
    • Weiner, J.M.1
  • 77
    • 84891390425 scopus 로고    scopus 로고
    • Results of arizona's change to a double-weighted sales factor
    • Dec. 9, 1996
    • Meyer, Georganna and Ann Oshiro (1996), "Results of Arizona's Change to a Double-Weighted Sales Factor," 11 State Tax Notes 1699 (Dec. 9, 1996), pp. 1699-1703.
    • (1996) 11 State Tax Notes , vol.1699 , pp. 1699-1703
    • Meyer, G.1    Oshiro, A.2
  • 78
    • 0012724513 scopus 로고
    • The incidence of a partial state corporate income tax
    • Mieszkowski, Peter and George R. Zodrow (1985), "The Incidence of a Partial State Corporate Income Tax," 38 National Tax Journal 4, pp. 489-496.
    • (1985) 38 National Tax Journal , vol.4 , pp. 489-496
    • Mieszkowski, P.1    Zodrow, G.R.2
  • 79
    • 0039186804 scopus 로고
    • The national effects of differential state corporate income taxes on multistate corporations
    • in Charles E. McLure, Jr., (ed Stanford, CA: Hoover Institution Press
    • and John Morgan (1984), "The National Effects of Differential State Corporate Income Taxes on Multistate corporations," in Charles E. McLure, Jr., (ed)., The State Corporation Income Tax: Issues in Worldwide Unitary Taxation, Stanford, CA: Hoover Institution Press, pp. 253-263.
    • (1984) The State Corporation Income Tax: Issues in Worldwide Unitary Taxation , pp. 253-263
    • Morgan, J.1
  • 80
    • 84891436989 scopus 로고
    • States' approaches to combination of dissimilar businesses
    • June 19, 1995
    • Miller, Benjamin F. (1995), "States' Approaches to Combination of Dissimilar Businesses," State Tax Notes (June 19, 1995), pp. 2483-2488
    • (1995) State Tax Notes , pp. 2483-2488
    • Miller Benjamin, F.1
  • 81
    • 0346439838 scopus 로고
    • Worldwide unitary combination: The california practice
    • in Charles E. McLure, Jr., (ed Stanford, CA: Hoover Institution Press
    • (1984), "Worldwide Unitary Combination: The California Practice," in Charles E. McLure, Jr., (ed), The State Corporation Income Tax: Issues in Worldwide Unitary Taxation, Stanford, CA: Hoover Institution Press, pp. 132-166.
    • (1984) The State Corporation Income Tax: Issues in Worldwide Unitary Taxation , pp. 132-166
  • 83
    • 84891479506 scopus 로고
    • Who pays minnesota's household and business taxes?
    • Minnesota Department of Revenue (Dec. 20, 1993
    • Minnesota Department of Revenue (1993), "Who Pays Minnesota's Household and Business Taxes?'S State Tax Notes 1483 (Dec. 20, 1993).
    • (1993) S State Tax Notes , vol.1483
  • 84
    • 3543040705 scopus 로고    scopus 로고
    • Corporate tax harmonization in europe: It's all about compliance
    • March
    • Mintz, Jack (2004), "Corporate Tax Harmonization in Europe: It's All About Compliance," 11 Journal of International Tax and Public Finance 2 (March), pp. 221-34.
    • (2004) 11 Journal of International Tax and Public Finance , vol.2 , pp. 221-234
    • Mintz, J.1
  • 86
    • 0042246857 scopus 로고    scopus 로고
    • Globalization of the corporate income tax: The role of allocation
    • (2000), "Globalization of the Corporate Income Tax: The Role of Allocation," 56 Finanzarchiv 3-4, pp. 389-423.
    • (2000) 56 Finanzarchiv 3-4 , pp. 389-423
  • 87
    • 0346903324 scopus 로고    scopus 로고
    • Income shifting, investment, and tax competition: Theory and evidence from provincial taxation in Canada
    • and Michael Smart (2004), "Income shifting, investment, and tax competition: Theory and evidence from provincial taxation in Canada," 88 Journal of Public Economics 6, pp. 1149-68
    • (2004) 88 Journal of Public Economics , vol.6 , pp. 1149-1168
    • Smart, M.1
  • 88
    • 3543000836 scopus 로고    scopus 로고
    • Exploring formula allocation for the european union
    • November 2003
    • and Joann M. Weiner (2003), "Exploring Formula Allocation for the European Union," 10 International Tax and Public Finance No. 6 (November 2003), pp. 695-71 1.
    • (2003) 10 International Tax and Public Finance , Issue.6 , pp. 695-711
    • Weiner, J.M.1
  • 90
    • 84891467085 scopus 로고
    • Taxation of capital income in a global economy: An overview
    • SeptemberIOctober 1992
    • Munnell, Alicia H. (1992), "Taxation of Capital Income in a Global Economy: An Overview," New England Economic Review (SeptemberIOctober 1992), pp. 33-52.
    • (1992) New England Economic Review , pp. 33-52
    • Munnell Alicia, H.1
  • 91
    • 3542991843 scopus 로고    scopus 로고
    • Interjurisdictional equity in company taxation: Principles and applications to the european union
    • in Sijbren Cnossen (ed. Oxford: Oxford University Press
    • Musgrave, Peggy B. (2000), "Interjurisdictional Equity in Company Taxation: Principles and Applications to the European Union," in Sijbren Cnossen (ed.) Taxing Capital Income in the European Union. Issues and Options for Reform, Oxford: Oxford University Press, pp. 46-77.
    • (2000) Taxing Capital Income in the European Union. Issues and Options for Reform , pp. 46-77
    • Musgrave Peggy, B.1
  • 92
    • 0347070007 scopus 로고
    • Principles for dividing the state corporate tax base
    • Charles E. McLure, Jr., (ed. Stanford: Hoover Institution Press
    • (1984), "Principles for Dividing the State Corporate Tax Base," in The State Corporation Income Tax: Issues in Worldwide Unitary Taxation. Charles E. McLure, Jr., (ed.), Stanford: Hoover Institution Press, pp. 228-246.
    • (1984) The State Corporation Income Tax: Issues in Worldwide Unitary Taxation , pp. 228-246
  • 93
    • 0346216190 scopus 로고
    • International tax base division and the multinational corporation
    • (1972), "International Tax Base Division and the Multinational Corporation," 27 Public Finance No. 4 pp. 394-413
    • (1972) 27 Public Finance , Issue.4 , pp. 394-413
  • 95
    • 29444460203 scopus 로고    scopus 로고
    • Transfer pricing and income shifting in integrating economies
    • in Sijbren Cnossen (ed. Oxford: Oxford University Press 46-77
    • Newlon, T. Scott (2000), "Transfer Pricing and Income Shifting in Integrating Economies," in Taxing Capital Income in the European Union. Issues and Options for Reform, in Sijbren Cnossen (ed.) Oxford: Oxford University Press, pp. 214-242.46-77.
    • (2000) Taxing Capital Income in the European Union. Issues and Options for Reform , pp. 214-242
    • Newlon, T.1    Scott2
  • 97
    • 34249843816 scopus 로고    scopus 로고
    • Competitive, political, and economic factors influencing state tax policy changes
    • Omer, Thomas C. and Marjorie K. Shelley (2004),"Competitive, Political, and Economic Factors Influencing State Tax Policy Changes," Journal of the American Taxation Association 26 (Supplement), pp. 103-126.
    • (2004) Journal of the American Taxation Association , vol.26 , Issue.SUPPL. , pp. 103-126
    • Omer Thomas, C.1    Shelley, M.K.2
  • 98
    • 84891415342 scopus 로고    scopus 로고
    • Organization for Economic Cooperation and Development Paris: OECD
    • Organization for Economic Cooperation and Development (2005), Model Tax Convention on Income and Capital, Paris: OECD.
    • (2005) Model Tax Convention on Income and Capital
  • 100
    • 84891478116 scopus 로고    scopus 로고
    • Tax administration in oecd countries: Comparative information series
    • (2004b), Tax Administration in OECD Countries: Comparative Information Series, OECD, Centre for Tax Policy and Administration, Paris: OECD.
    • (2004) OECD, Centre for Tax Policy and Administration
  • 101
    • 84891458500 scopus 로고    scopus 로고
    • Are the current treaty rules for taxing business profits appropriate for Ecommerce?
    • 26 November 2003
    • (2003a), "Are the current treaty rules for taxing business profits appropriate for Ecommerce?' hblic Discussion Draft, 26 November 2003.
    • (2003) Hblic Discussion Draft
  • 107
    • 0038067017 scopus 로고    scopus 로고
    • Reconciling corporation book and tax net income, tax years 1996-1998
    • Plesko, George A. (2002), "Reconciling Corporation Book and Tax Net Income, Tax Years 1996-1998," Statistics of Income Bulletin, pp. 11 1-132.
    • (2002) Statistics of Income Bulletin , pp. 111-132
    • Plesko George, A.1
  • 108
    • 84891413768 scopus 로고    scopus 로고
    • Ontario may begin international, interprovincial transfer pricing audits
    • Aug. 29, 2005
    • Przysuski, Martin and Srini Lalapet (2005), "Ontario May Begin International, Interprovincial Transfer Pricing Audits," 39 Tax Notes Int'l783 (Aug. 29, 2005).
    • (2005) 39 Tax Notes Int'l783
    • Martin, P.1    Lalapet, S.2
  • 109
    • 84891413089 scopus 로고    scopus 로고
    • The commission's proposals on company taxation from a spanish perspective
    • Ravents-Calvo, Stella and JosC Luis de Juan y Peiialosa (2002), "The Commission's Proposals on Company Taxation from a Spanish Perspective," 42 European Taxation 8, pp. 331-335.
    • (2002) 42 European Taxation , vol.8 , pp. 331-335
    • Ravents-Calvo, S.1    Luis De, J.2    Juan, P.Y.3
  • 110
    • 84891460095 scopus 로고    scopus 로고
    • The taxation of profits without a permanent establishment
    • ed. Hans-Jorgen Aigner and Mario Zuger, Vienna: Linde Vberlag Wien
    • Resch, Richard X. (2003), "The Taxation of Profits without a Permanent Establishment," in Permanent Establishments in International Tax Law, ed. Hans-Jorgen Aigner and Mario Zuger, Vienna: Linde Vberlag Wien, pp. 475-500.
    • (2003) Permanent Establishments in International Tax Law , pp. 475-500
    • Resch Richard, X.1
  • 111
    • 84891412599 scopus 로고    scopus 로고
    • The globally integrated multinational, the arm's-length standard, and the continuum price problem
    • Washington, D.C.: Bureau of National Affairs
    • Robinson, Peyton H. (2000), 'The Globally Integrated Multinational, The Arm's-Length Standard, and the Continuum Price Problem," 9 Tax Management Transfer Pricing. No. 13 Special Report, Washington, D.C.: Bureau of National Affairs, pp. S3-S24.
    • (2000) 9 Tax Management Transfer Pricing. No 13 Special Report
    • Robinson Peyton, H.1
  • 112
    • 84891431981 scopus 로고    scopus 로고
    • Angel's on a pin: Arm's length in the world
    • (9 May 2005
    • Rosenbloom, H. David (2005), "Angel's on a Pin: Arm's Length in the World," 38 Tax Notes International 523 (9 May 2005), pp. 523-530.
    • (2005) 38 Tax Notes International , vol.523 , pp. 523-530
    • David, R.H.1
  • 113
    • 84891431783 scopus 로고
    • The U.K. Treaty and the state taxation of corporate income
    • (Apr. 4, 1977
    • Schoettle, Ferdinand P. (1977), "The U.K. Treaty and the State Taxation of Corporate Income," 5 Tax Notes 3 (Apr. 4, 1977).
    • (1977) 5 Tax Notes , vol.3
    • Schoettle Ferdinand, P.1
  • 114
    • 77954779905 scopus 로고    scopus 로고
    • What's source got to do with it? Source rules and US. international taxation
    • Shay, Stephen E., J. Clifton Fleming, Jr., and Robert J. Peroni (2002), "What's source got to do with it? Source rules and US. international taxation," 56 Tax Law Review No. 1, pp. 81-156.
    • (2002) 56 Tax Law Review , Issue.1 , pp. 81-156
    • Shay, S.E.1    Clifton Jr., F.J.2    Peroni, R.J.3
  • 115
    • 84870542472 scopus 로고
    • Alternative divisions of the tax base: How much is at stake?'
    • in Charles E. McLure, Jr. (ed. Stanford, CA: Hoover Institution Press
    • Sheffrin, Steve M. and Jack Fulcher (1984), "Alternative divisions of the tax base: How much is at stake?' in Charles E. McLure, Jr. (ed.), The State Corporation Income Tax: Issues in Worldwide Unitary Combination, Stanford, CA: Hoover Institution Press, pp. 192-213.
    • (1984) The State Corporation Income Tax: Issues in Worldwide Unitary Combination , pp. 192-213
    • Sheffrin Steve, M.1    Fulcher, J.2
  • 116
    • 84891416180 scopus 로고    scopus 로고
    • Dowdy retailer set to destroy european corporate tax, part 2
    • (23 May 2005
    • Sheppard, Lee (2005), "Dowdy Retailer Set to Destroy European Corporate Tax, Part 2," 38 Tax Notes Int'l627 (23 May 2005).
    • (2005) 38 Tax Notes Int'l627
    • Sheppard, L.1
  • 117
    • 84891453131 scopus 로고    scopus 로고
    • A new paradigm for state corporate income tax planning: Part I-the changing state environment
    • (September 6,2004
    • Shipley, David J., Scott D. Smith, and Brad A. Bauer (2004), "A New Paradigm for State Corporate Income Tax Planning: Part I-The Changing State Environment," 33 State Tax Notes (September 6,2004), pp. 707-22.
    • (2004) 33 State Tax Notes , pp. 707-722
    • Shipley, D.J.1    Smith, S.D.2    Bauer, B.A.3
  • 118
    • 84891442340 scopus 로고    scopus 로고
    • Federal-provincial tax sharing and centralized tax collection in canada
    • Canadian Tax Foundation
    • Smith, Ernest H. (1998), Federal-Provincial Tax Sharing and Centralized Tax Collection in Canada, Special Studies in Taxation and Public Finance, No. 1, Canadian Tax Foundation.
    • (1998) Special Studies in Taxation and Public Finance , Issue.1
    • Smith Ernest, H.1
  • 119
    • 84925900894 scopus 로고
    • Allocating to provinces the taxable income of corporations: How the federalprovincial allocation rules evolved
    • (1976), "Allocating to provinces the taxable income of corporations: How the federalprovincial allocation rules evolved," Canadian Tax Journal, Vol. 24, pp. 545-71.
    • (1976) Canadian Tax Journal , vol.24 , pp. 545-571
  • 122
    • 84891412711 scopus 로고    scopus 로고
    • E-forum: Company taxation in the european union
    • Tax Analysts (January 14,2002
    • Tax Analysts (2002), "e-Forum: Company Taxation in the European Union," 25 Tax Notes International 153 (January 14,2002), pp. 153-174.
    • (2002) 25 Tax Notes International , vol.153 , pp. 153-174
  • 123
    • 84891443735 scopus 로고    scopus 로고
    • Finances of the Nation. A review of the expenditures and revenues of the federal
    • Ontario: Canadian Tax Foundation
    • Treff, Karen and David B. Perry (2003), Finances of the Nation. A review of the expenditures and revenues of the federal, provincial, and local governments of Canada, Ontario: Canadian Tax Foundation.
    • (2003) Provincial, and Local Governments of Canada
    • Treff, K.1    Perry, D.B.2
  • 124
  • 126
    • 84891417677 scopus 로고    scopus 로고
    • Transfer pricing issues and the arbitration convention
    • September 1999
    • (1999), "Transfer Pricing Issues and the Arbitration Convention," joint UNICEIEuropean Round Table memo, September 1999.
    • (1999) Joint UNICEIEuropean Round Table Memo
  • 127
    • 84891420542 scopus 로고
    • Letter from unice secretary general zygmunt tyszkiewicz to U.S. Treasury assistant secretary leslie B. Samuels
    • (1994), "Letter from UNICE Secretary General Zygmunt Tyszkiewicz to U.S. Treasury Assistant Secretary Leslie B. Samuels," 26 January 1994.
    • (1994) 26 January 1994
  • 128
    • 84891405196 scopus 로고    scopus 로고
    • Annual report. uk inland revenue 2005 united kingdom
    • Unilever
    • Unilever (2004), Annual Report. UK Inland Revenue (2005), International Manual (INTM460150), United Kingdom.
    • (2004) International Manual (INTM460150
  • 131
    • 84891431195 scopus 로고
    • A study of intercompany pricing under section 482 of the code
    • Internal Revenue Service
    • and the Internal Revenue Service (1988), "A Study of Intercompany Pricing Under Section 482 of the Code (the White Paper)," Notice 88-123, 1988-2 C.B. 458.
    • (1988) The White Paper Notice 88-123, 1988-2 C.B. , vol.458
    • Karen, T.1    Perry, D.B.2
  • 133
    • 84891405215 scopus 로고
    • Report of the special subcommittee on state taxation, I: State taxation of interstate commerce (the willis report 88
    • US. House of Representatives Washington, D.C.: U.S. Government Printing Office
    • US. House of Representatives (1964), Report of the Special Subcommittee on State Taxation, I: State taxation of interstate commerce (the Willis Report), 88" Congress, 20d Session, Washington, D.C.: U.S. Government Printing Office.
    • (1964) Congress, 20d Session
  • 134
    • 84972894429 scopus 로고
    • Comments on the ruding committee report
    • Vanistendael, Frans (1992), "Comments on the Ruding Committee Report," EC Tax Review, 1.
    • (1992) EC Tax Review , vol.1
    • Vanistendael, F.1
  • 135
    • 34547940991 scopus 로고    scopus 로고
    • Formulary apportionment and group taxation in the european union: Insights from the United States and Canada
    • Luxembourg: Commission of the European Communities
    • Weiner, Joann Martens (2005), "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," European Commission Taxation Working Paper No. 8, Luxembourg: Commission of the European Communities.
    • (2005) European Commission Taxation Working Paper , Issue.8
    • Weiner, J.1
  • 136
    • 3543000835 scopus 로고    scopus 로고
    • 'The european union and formula apportionment: Caveat emptor
    • October
    • (2001a), 'The European Union and Formula Apportionment: Caveat Emptor," 41 European Taxation 10 (October), pp. 380-88.
    • (2001) 41 European Taxation , vol.10 , pp. 380-388
  • 137
    • 4043099130 scopus 로고    scopus 로고
    • EU commission study on company taxation and the internal market considers comprehensive company tax reform
    • (October 29,2OOl
    • (2001b), "EU Commission Study on Company Taxation and the Internal Market Considers Comprehensive Company Tax Reform," 24 Tax Notes International 5 11 (October 29,2OOl), pp. 51 1-18.
    • (2001) 24 Tax Notes International , vol.511 , pp. 511-518
  • 138
    • 84891444758 scopus 로고    scopus 로고
    • Using the experience in the U.S. States to evaluate issues in implementing formula apportionment at the international level
    • Washington, D.C.: US. Department of the Treasury
    • (1999), "Using the Experience in the U.S. States to Evaluate Issues in Implementing Formula Apportionment at the International Level," OTA Paper 83, Office of Tax Analysis, Washington, D.C.: US. Department of the Treasury.
    • (1999) OTA Paper 83, Office of Tax Analysis
  • 140
    • 3543016487 scopus 로고
    • Tax coordination and competition in the United States of America
    • Luxembourg: Official Publications of the European Communities
    • (1992), 'Tax coordination and competition in the United States of America," Annex 9C in Report of the Committee of Independent Experts on Company Taxation (the Ruding Report), Luxembourg: Official Publications of the European Communities, pp. 417-38.
    • (1992) Annex 9C in Report of the Committee of Independent Experts on Company Taxation (the Ruding Report) , pp. 417-438
  • 141
    • 34249103368 scopus 로고    scopus 로고
    • Taxation under formula apportionment-tax competition, tax incidence, and the choice of apportionment factors
    • Wellisch, Dietmar (2004), "Taxation under formula apportionment-tax competition, tax incidence, and the choice of apportionment factors," 60 Finanzarchiv 1, pp. 24-41.
    • (2004) 60 Finanzarchiv , vol.1 , pp. 24-41
    • Wellisch, D.1
  • 142
    • 4043084989 scopus 로고    scopus 로고
    • Consolidated corporate tax bases for eu-wide activities: Evaluation of four proposals presented by the European Commission
    • Westberg, Bjorn (2002) "Consolidated Corporate Tax Bases for EU-Wide Activities: Evaluation of Four Proposals Presented by the European Commission," 42 European Taxation 8, pp. 322-30.
    • (2002) 42 European Taxation , vol.8 , pp. 322-330
    • Westberg, B.1
  • 143
    • 84881062736 scopus 로고
    • Should the U.S. Adopt formula apportionment?
    • Wetzler, James W. (1995), "Should the U.S. Adopt Formula Apportionment?'48 National Tax Journal 3, pp. 357-62.
    • (1995) 48 National Tax Journal , vol.3 , pp. 357-362
    • Wetzler, J.W.1
  • 144
    • 0346838278 scopus 로고    scopus 로고
    • Theories of tax competition
    • Wilson, John D. (1999), "Theories of Tax Competition," 52 National Tax Journal 2, pp. 269-304.
    • (1999) 52 National Tax Journal , vol.2 , pp. 269-304
    • Wilson John, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.