The Resource Using NAFTA to introduce formulary apportionment

Using NAFTA to introduce formulary apportionment

Label
Using NAFTA to introduce formulary apportionment
Title
Using NAFTA to introduce formulary apportionment
Creator
Subject
Language
eng
Summary
This article analyses the proposal to introduce a system of formulary apportionment to determine the US taxable income of multinational corporations. The authors recommend the replacement of the arm's length system with a simpler formula approach in order to resolve the problem of allocating the taxable income of multinational corporations. They suggest the introduction in connection with the North American Free Trade Agreement
Citation source
In: Tax notes international. - Arlington. - Vol. 6 (1993),
http://library.link/vocab/creatorName
  • McIntyre, R.S
  • McIntyre, M.J
Language note
English
http://library.link/vocab/subjectName
  • formulary apportionment
  • allocation of profits
  • transfer pricing
  • NAFTA

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...