<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European Commission’s Proposal for new framework for business taxation and the foreseeable upswing of academic discussion focused on the formulary apportionment methodology this paper represents the first systematic literature review on this topic. 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.</p>
</abstract>

The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European Commission’s Proposal for new framework for business taxation and the foreseeable upswing of academic discussion focused on the formulary apportionment methodology this paper represents the first systematic literature review on this topic. 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.

Formulary apportionment in the European Union—future research agenda

Department of Finance, Faculty of Business and Economics

Economics and Business Review

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"Formulary apportionment in the European Union\u2014future research agenda"}

The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the...

Formulary apportionment in the European Union—future research agenda

Published Online: Oct 13, 2023

Page range: 124 - 152

Received: Feb 26, 2023

Accepted: Jun 01, 2023

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

Keywords
formulary apportionment, Common Consolidated Corporate Tax Base, BEFIT, systematic literature review

© 2023 Markéta Mlčúchová, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Formulary apportionment in the European Union—future research agenda

Published Online: Oct 13, 2023

Page range: 124 - 152

Received: Feb 26, 2023

Accepted: Jun 01, 2023

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

Keywordsformulary apportionment, Common Consolidated Corporate Tax Base, BEFIT, systematic literature review

© 2023 Markéta Mlčúchová, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
formulary apportionment, Common Consolidated Corporate Tax Base, BEFIT, systematic literature review