The Resource Arm's length or formulary apportionment? A European Union perspective

Arm's length or formulary apportionment? A European Union perspective

Label
Arm's length or formulary apportionment? A European Union perspective
Title
Arm's length or formulary apportionment? A European Union perspective
Creator
Subject
Language
eng
Summary
This chapter reviews the use of separate accounting and formulary apportionment as methods for allocating the profits of business enterprises between member states of the European Union
Citation source
Bound in: The taxation of business profits under tax treaties. - Toronto : Canadian Tax Foundation, 2003 ; p. 201-243
http://library.link/vocab/creatorName
Gammie, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • arm's length principle
  • formulary apportionment
  • allocation of income
Label
Arm's length or formulary apportionment? A European Union perspective
Instantiates
Publication
Label
Arm's length or formulary apportionment? A European Union perspective
Publication

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