The Challenge of Taxing Multijurisdictional Companies in Europe

Gérard, Marcel
(2005) Tax Notes International — Vol. 40, n° 13, p. 1169-1173 (2005)

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Authors
  • Gérard, MarcelFUCaM
    Author
Abstract
(en) That paper discusses the possible move from the separate taxation of the subsidiaries of a European firm to cross border consolidation and formulary apportionment. The article has also been published electronically in Tax Analysts on http://www.taxanalysts.com (restricted access)of December 28.
Affiliations
  • Louvain School of ManagementAccounting & Finance

Citations

Gérard, M. (2005). The Challenge of Taxing Multijurisdictional Companies in Europe. Tax Notes International, 40(13), 1169-1173. https://hdl.handle.net/2078.5/128589 (Original work published 2005)