The unitary tax method and its underlying unitary business doctrine
Christine Obermair
Broschiertes Buch

The unitary tax method and its underlying unitary business doctrine

A paradigm for future EU corporate taxation

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The co-existence of 27 different tax systems across Europe might be the most profound argument for reconsidering the current company taxation system in the EU. The battle of slicing a taxpayer s allocable pie of profits fairly and accurately becomes an issue of massive importance. The current international standard is the separate accounting approach. Every single transaction within a multinational company has to be calculated at arm s length . Its imperfection becomes very apparent, from an economic perspective as well as from an administrative point of view. Consequently, an extensive compan...