The Resource Formula apportionment : is it better than the current system and are there better alternatives?

Formula apportionment : is it better than the current system and are there better alternatives?

Label
Formula apportionment : is it better than the current system and are there better alternatives?
Title
Formula apportionment : is it better than the current system and are there better alternatives?
Creator
Subject
Language
eng
Summary
This analysis of formula apportionment compared to the current U.S. system recognizes that income shifting has two main sources, excess returns attributable to intangibles and debt, and that a major goal of income division systems is preserving neutrality between arm's length and related party transactions. A model demonstrates that separate accounts (SA) and formula apportionment (FA) distort behaviour along different margins. Simulations indicate that FA has no clear advantage over SA. Static estimates of U.S. tax revenues under FA suggest potentially large increases, but simulations show that revenue under FA and SA is similar once behavioural responses are taken into account
Citation source
In: National tax journal. - Washington. - Vol. 63 (2010),
http://library.link/vocab/creatorName
  • Altshuler, R
  • Grubert, H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • formulary apportionment
  • transfer pricing
  • income splitting
  • international tax law
Label
Formula apportionment : is it better than the current system and are there better alternatives?
Instantiates
Publication
Label
Formula apportionment : is it better than the current system and are there better alternatives?
Publication

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      52.37366609999999 4.9336932
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