The Resource Analysis of a formulary system, part IV : choosing a tax base

Analysis of a formulary system, part IV : choosing a tax base

Label
Analysis of a formulary system, part IV : choosing a tax base
Title
Analysis of a formulary system, part IV : choosing a tax base
Creator
Subject
Language
eng
Summary
The author, whose earlier articles advocated formulary apportionment over an arm's-length approach to transfer pricing, examines a limited type of apportionment that would apply formulas not to a taxpayer's global combined income, but to separate measures of the taxpayer's combined income from particular business activities. This activity-by-activity approach, he says, would offer some, but not all, of the administrative benefits of the full-fledged, combined-income formulary approach
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2013),
http://library.link/vocab/creatorName
Durst, M.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • formulary apportionment
  • arm's length principle
  • BEPS
Label
Analysis of a formulary system, part IV : choosing a tax base
Instantiates
Publication
Label
Analysis of a formulary system, part IV : choosing a tax base
Publication

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      52.3736660 4.9336932
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