A formulary system for dividing income among taxing jurisdictions /
" ... examines whether current arm's-length transfer pricing rules for allocating taxable income among countries should be replaced by a system of formulary apportionment. It then identifies in technical detail how, if one or more countries should decide to adopt a formulary approach, they...
|Format:||Electronic Continuing Resource|
[Arlington, Va.] :
Tax Management Inc.,
|Series:||Tax management portfolios ;
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