Document Type
Article
Repository Date
2008
Keywords
Corporate Taxation, Home State Taxation, CCCTB, Common Consolidated Tax Base, Formulary allocation, Unitary allocation, tax allocation, EU corporate tax reforms
Subject Categories
Comparative and Foreign Law | International Law | Law | Organizations Law | Tax Law
Abstract
This Article examines the European Commission's Home State Taxation and CCCTB initiatives. It argues that both proposals undermine the long-term objective of attaining a consolidated European corporate tax regime. It suggests an alternative strategy, which offers a comprehensive formulary-tax-allocation-solution in one of the hard to tax sectors, such as the financial sector. This strategy requires more efforts and political risk-taking, but would better promote the long-term objective of a consolidated EU corporate tax regime.
An edited version of this article is scheduled to be published in a future issue of European Taxation (an IBFD publication).
Repository Citation
Benshalom, Ilan, "A Comprehensive Solution for a Targeted Problem: A Critique of the EU’s Home State Taxation and CCCTB Initiatives" (2008). Faculty Working Papers. 157.
https://scholarlycommons.law.northwestern.edu/facultyworkingpapers/157
Included in
Comparative and Foreign Law Commons, International Law Commons, Organizations Law Commons, Tax Law Commons
