Title
The unitary tax method and its underlying unitary business doctrine: A paradigm for future EU corporate taxation,Used
Delivery time: 8-12 business days (International)
The coexistence 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 company tax reform is crucial when shaping Europe's future. This paper discusses the landscape for company tax reform in the EU and illustrates the chances and challenges of replacing the current accounting method by an approach similar to the US unitary taxation method. Analyzing the US unitary taxation approach and its underlying unitary business doctrine partly applied to US multistate taxation allows establishing a master plan for a more competitive future EU corporate taxation system under formulary apportionment.
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⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.
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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.