欧盟未来研究议程的公式分配

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research Pub Date : 2023-08-28 DOI:10.18559/ebr.2023.3.798

Markéta Mlčúchová

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引用次数: 0

摘要

摘要本文旨在梳理欧盟现行公式分摊法的相关研究现状，探索现有文献及未来研究方向。考虑到欧盟委员会公布的新商业税收框架提案，以及可预见的以公式分摊方法为重点的学术讨论的上升趋势，本文代表了该主题的第一个系统文献综述。该研究确定了八个主要专题组，提供了一个解释性框架，并在每个专题组内提出了有价值的未来研究方向以及未来的总体研究议程。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Formulary apportionment in the European Union—future research agenda

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.

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.