The allocation of multinational business income : reassessing the formulary apportionment option

Resource Information

The instance The allocation of multinational business income : reassessing the formulary apportionment option represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

The allocation of multinational business income : reassessing the formulary apportionment option

Instantiates

• The allocation of multinational business income : reassessing the formulary apportionment option

Publication

• Alphen aan den Rijn, Kluwer Law International, 2020

Contents

• Introduction: Reassessing the formulary apportionment option
• Krever, R.E.
• Vaillancourt, F.
• ; p. 1-5
• Part I: The Story to Date
• Chapter 1: History and theory of formulary apportionment
• Krever, R.E.
• Mellor, P.
• ; p. 9-39
• Chapter 2: The US States' experience with formulary apportionment
• Sicilian, S.
• Huddleston, J.
• ; p. 41-74
• Chapter 3: Formulary apportionment in Canada and taxation of corporate income in 2019 : current practice, origins and evaluation
• Smart, M.
• Vaillancourt, F.
• ; p. 75-100
• Chapter 4: The dream is alive : EU tax policy with a common consolidated corporate tax base and formulary apportionment
• Weiner, J.M.
• ; p.101-136
• Chapter 5: The application of formulary apportionment to related entities : lessons from the US experience
• Hellerstein, W.
• ; p.137-166
• Part II: Future Possibilities: Variations on the Formulary Apportionment Theme
• Chapter 6: Is unilateral formulary apportionment better than the status quo?
• Fleming, J.C. (Jr.)
• Peroni, R.J.
• Shay, S.E.
• ; p.169-184
• Chapter 7: A framework for assessing business sector formulary apportionment
• Sadiq, K.
• ; p.185-205
• Part III: The Evolving Intersections of Arm's Length Pricing and Formulary Apportionment and Alternatives
• Chapter 8: Between arm's length and formulary apportionment
• Brauner, Y.
• ; p.209-238
• Chapter 9: Is arm's length profit split methodology morphing into a formulary apportionment hybrid : the Chinese example
• Gao, F.
• Ting, A.
• ; p. 239-255
• Part IV: Formulary Apportionment in an Evolving International Tax System
• Chapter 10: Value creation and the allocation of profits under a formulary apportionment system
• Vella, J.
• ; p. 259-275
• Chapter 11: Formulating the international tax debate : where does formulary apportionment fit?
• Grinberg, I.
• ; p. 277-296
• Part V: Can International Tax Sharing Become Reality?
• Chapter 12: International tax sharing : can the dream become reality?
• Bird, R.
• Mintz, J.M.
• ; p. 299-321

Extent

xxi, 338 p.

Isbn

9789403506203

Isbn Type

(web-pdf)

Record ID

u119578