The Resource People functions redux, part II: value-driven profit apportionment

People functions redux, part II: value-driven profit apportionment

Label
People functions redux, part II: value-driven profit apportionment
Title
People functions redux, part II: value-driven profit apportionment
Creator
Subject
Language
eng
Summary
In this article, the authors continue their exploration of profit allocation or formulary apportionment, building on the concept of people functions on both the supply and demand sides of a multinational's operations. Their complete model ties value-driven criteria for profit-splitting factors with objective, measurable, and verifiable company and market-based data
Citation source
In: Tax notes international. - Falls Church. - Vol. 97 (2020), no. 7 ; p. 767-776
http://library.link/vocab/creatorName
  • Stepanyan, A
  • Felgran, S.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • allocation of profits
  • formulary apportionment
  • functional analysis
  • value creation
  • profit split method
Label
People functions redux, part II: value-driven profit apportionment
Instantiates
Publication
Label
People functions redux, part II: value-driven profit apportionment
Publication

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