The Resource Analysis of a formulary system for dividing income, part III : comparative assessment of formulary, arm's-length regimes

Analysis of a formulary system for dividing income, part III : comparative assessment of formulary, arm's-length regimes

Label
Analysis of a formulary system for dividing income, part III : comparative assessment of formulary, arm's-length regimes
Title
Analysis of a formulary system for dividing income, part III : comparative assessment of formulary, arm's-length regimes
Creator
Subject
Language
eng
Summary
The author, in continuing his evaluation of formulary apportionment as a substitute for the arm's-length standard, examines the amount of necessary documentation, fairness of outcomes, and predictability of taxation under both approaches. As part of this discussion, he makes the case through an example that a formulary approach provides cross-border investors with better protection against adverse effects of double taxation
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2013),
http://library.link/vocab/creatorName
Durst, M.C
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • formulary apportionment
  • arm's length principle
Label
Analysis of a formulary system for dividing income, part III : comparative assessment of formulary, arm's-length regimes
Instantiates
Publication
Label
Analysis of a formulary system for dividing income, part III : comparative assessment of formulary, arm's-length regimes
Publication

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