The Resource The case for formulary apportionment
The case for formulary apportionment
Resource Information
The item The case for formulary apportionment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The case for formulary apportionment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The author gives an overview of arguments for and against formulary apportionment, concluding that if tax rules are to reflect the underlying economic reality to which they apply, the arm's length/separate-geographic-accounting standard will ultimately yield to formulary apportionment as the preferred method of income allocation in the 21st century
- Language
- eng
- Label
- The case for formulary apportionment
- Title
- The case for formulary apportionment
- Title variation
- Income allocation in the 21st century : the end of transfer pricing?
- Language
- eng
- Summary
- The author gives an overview of arguments for and against formulary apportionment, concluding that if tax rules are to reflect the underlying economic reality to which they apply, the arm's length/separate-geographic-accounting standard will ultimately yield to formulary apportionment as the preferred method of income allocation in the 21st century
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 12 (2005),
- http://library.link/vocab/creatorName
- Hellerstein, W
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- allocation of income
- formulary apportionment
- Label
- The case for formulary apportionment
- Label
- The case for formulary apportionment
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-case-for-formulary-apportionment/D_04M9DA4w0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-case-for-formulary-apportionment/D_04M9DA4w0/">The case for formulary apportionment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-case-for-formulary-apportionment/D_04M9DA4w0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-case-for-formulary-apportionment/D_04M9DA4w0/">The case for formulary apportionment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
