Formulary apportionment in the European Union – future research agenda

Authors

DOI:

https://doi.org/10.18559/ebr.2023.3.798

Keywords:

systematic review, BEFIT, consolidted corporate tax base, formulary apportionment

Abstract

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 upon the announced European Commission’s Proposal for new framework for business taxation and the foreseeable upswing of the academic discussion focused on the Formulary Apportionment methodology, this paper represents the first systematic literature review on this topic. The main aim of the paper is to identify the relevant prior research, explore the current literature and develop directions for future research. The study identifies eight main thematic clusters, provides an interpretative framework, and suggests valuable future research directions within each thematic cluster as well as general future research agenda.

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2023-08-28 — Updated on 2023-10-12

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Mlčúchová, M. (2023). Formulary apportionment in the European Union – future research agenda. Economics and Business Review, 9(3). https://doi.org/10.18559/ebr.2023.3.798 (Original work published 2023)

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