Company Tax Reform in the European Union

Joann Martens-Weiner

Company Tax Reform in the European Union : Guidance from the United States and Canada on Implementing Formulary Apportionment in the EU draws from experiences in the U.S. states and Canadian provinces to provide guidance to the European Union. The book describes the new landscape for company tax reform in the EU and how formulary apportionment fits into that landscape. It discusses practical issues concerning the fundamental elements of a formulary apportionment system and evaluates technical issues concerning how formulary apportionment may affect investment, employment, tax planning, and tax competition in the European Union. The book emphasizes that formulary apportionment preserves EU Member State tax sovereignty and allows them to remain competitive in the drive to stimulate new investment and employment.

Joann Martens-Weiner is a renowned world expert on formulary apportionment. She has dedicated more than 15 years to the subject, beginning with her dissertation on the economic effects of the formulary apportionment system used in the United States and Canada. Dr. Martens-Weiner has a Ph.D. in economics from Harvard University and a B.S. in Business Administration from the University of California at Berkeley. She has served as an economist in the Office of Tax Analysis at the U.S. Treasury Department and as an expert on formulary apportionment for the Directorate-General for Taxation and Customs Union at the European Commission.

réf : E017 - 2005 (144 pages), Springer - www.springeronline.com ; ISBN : 0-387-29424-4