This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered
by the impending Proposal by the European Commission on a new framework for the …

This paper is focused on the Formulary Apportionment, to be used within the European
Union, hence, to replace the Separate Accounting and arm's length principle. Reflecting …

This paper examines various configurations of the formula under the formulary
apportionment methodology from the perspective of the explanatory power of the variability …

In this thesis we start by theoretically analysing the European Union (EU)'s ongoing political
impasse regarding the choice of a single method to allocate multinational enterprises' profits …

In this paper we conduct an empirical analysis to assess the redistributional impact of
implementing a Formulary Apportionment approach in the European Union, compared to the …

This paper seeks to contribute to the current debate on EU wide corporate taxation, steered
by the impending BEFIT Proposal. The objective of this paper is to verify whether the …