Sökning: "Aisha Butt"

Hittade 1 uppsats innehållade orden Aisha Butt.

  1. 1. Formulary Apportionment in the European Union

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

    Författare :Aisha Butt; [2005]
    Nyckelord :EG-rätt; Skatterätt; Law and Political Science;

    Sammanfattning : The European Union has discussed the idea of a potential shift from a system of dividing the EU source income of multinational companies based on separate accounting and the arm's length principle, to one based on consolidated base taxation with formulary apportionment. EU businesses have for several years highlighted numerous tax obstacles in the EU that prevent them from operating on the basis consistent with the Single Market. LÄS MER