Reflections on Separate Enterprise vs. Formulary Apportionment

Stef van Weeghel

doi:10.18778/8331-399-3

Reflections on Separate Enterprise vs. Formulary Apportionment

Stef van Weeghel

University of Amsterdam, chair Board of Trustees IBFD, and immediate past-chair Permanent Scientific Committee IFA

Publication:

Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Pages: 351-359

DOI: https://doi.org/10.18778/8331-399-3.28

Keywords: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Published: 23 December 2024

Categories: Law, Open Access

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This contribution contains reflections on the international system for the taxation of business profits and puts the current discussion regarding the OECD Pillar One project in a historic context. The OECD transfer pricing guidelines imply that global formulary apportionment is to be rejected, but the Pillar One project in fact would introduce that system as an overlay to the existing separate enterprise method.

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

van Weeghel, Stef. 2024. “Reflections on Separate Enterprise Vs. Formulary Apportionment”. In Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, edited by Ziemowit Kukulski and Małgorzata Sęk, 351-59. Poland: Lodz University Press. https://doi.org/10.18778/8331-399-3.28.

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Reflections on Separate Enterprise vs. Formulary Apportionment

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