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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001 ocn911401053
003 OCoLC
005 20161115040842.0
006 m o d
008 150623c20159999vau x w o b 0 2eng d
040 |a BNA  |e rda  |c BNA  |d BNA  |d OCLCF  |d BNA 
049 |a BNAM 
100 1 |a Durst, Michael C., 
245 1 2 |a A formulary system for dividing income among taxing jurisdictions /  |c Michael C. Durst, Esq., Washington, D.C 
260 |a [Arlington, Va.] :  |b Tax Management Inc.,  |c [2015]- 
300 |a 1 online resource 
310 |a Updated irregularly 
490 1 |a Foreign income portfolios : transfer pricing ;  |v 6938 
500 |a "Bloomberg BNA." 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Starting the conversation: formulary apportionment as a replacement for the arm's-length standard -- Examining current formulary and arm's-length approaches -- Comparative assessment of formulary and arm's-length regimes -- Choosing a tax base -- Building the formula -- Suggested statutory and regulatory language for implementing formulary apportionment -- Working papers 
520 |a " ... 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." 
588 |a Description based on contents viewed on June 23, 2015; title from description page 
650 0 |a Transfer pricing  |x Taxation 
650 0 |a Unitary taxation 
650 0 |a International business enterprises  |x Taxation 
710 2 |a Tax Management Inc. 
776 0 8 |i Print version:  |a Durst, Michael C.  |t Formulary system for dividing income among taxing jurisdictions.  |d Arlington, VA : Tax Management Inc., [2015]-  |z 9781633590663  |w (OCoLC)911400435 
830 0 |a Tax management portfolios ;  |v 6938 
856 4 0 |u https://www.bloomberglaw.com/product/tax/citation/tm%206938 
907 |a .b2382908 
998 |a inter 
999 |c 112130 
852 |a Law Library  |b Online