The Resource Analysis of a formulary system, part V : apportionment using a combined tax base

Analysis of a formulary system, part V : apportionment using a combined tax base

Label
Analysis of a formulary system, part V : apportionment using a combined tax base
Title
Analysis of a formulary system, part V : apportionment using a combined tax base
Creator
Subject
Language
eng
Summary
The author, after earlier having analysed a limited, activity-by-activity version of formulary apportionment, examines the merits of a full-fledged, combined-income approach. While concluding that combined-income apportionment is simpler to apply as well as fairer, he says an activity-by-activity approach likely would meet with less resistance given political realities and potential treaty conflicts that would arise under a combined-income system
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
  • BEPS Action Plan
Label
Analysis of a formulary system, part V : apportionment using a combined tax base
Instantiates
Publication
Label
Analysis of a formulary system, part V : apportionment using a combined tax base
Publication

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      52.37366609999999 4.9336932
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