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This book by Shu-Chien Chen explores the concept of formulary apportionment (FA) as a solution to the challenges faced by international tax regimes in fairly taxing multinational corporations. It delves into the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal and compares it with the United States' experience with FA systems. The book aims to provide a blueprint for tax reform that aligns value creation with taxation, addressing issues like base erosion and profit shifting. Targeted at taxation authorities and scholars, it presents a detailed analysis of tax neutrality, justice, and the implications of FA in the digital economy, proposing a benefit-based market neutrality framework. The work is part of the Series on European Taxation, focusing on providing insights into European tax law developments.

International business enterprises --- Tax shifting. --- Taxation. --- Tax shifting --- Taxation