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: | |
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Corporate Author: | |
Format: | Online |
Language: | English |
Published: |
[Arlington, Va.] :
Tax Management Inc.,
[2015]-
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Series: | Tax management portfolios ;
6938 |
Subjects: | |
Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%206938 |
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