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...

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Bibliographic Details
Main Author: Durst, Michael C.
Corporate Author: Tax Management Inc
Format: Electronic Continuing Resource
Language:English
Published: [Arlington, Va.] : Tax Management Inc., [2015]-
Series:Tax management portfolios ; 6938
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%206938
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Summary:" ... 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 might do so most effectively."
Item Description:"Bloomberg BNA."
Physical Description:1 online resource
Publication Frequency:Updated irregularly
Bibliography:Includes bibliographical references