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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| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Online |
| 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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| LEADER | 00000cai a2200000Ki 4500 | ||
|---|---|---|---|
| 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 | ||