The allocation of multinational business income
reassessing the formulary apportionment option
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Publication
2020 - Wolters Kluwer, Alphen aan den Rijn, The Netherlands, Netherlands
Language
English
Word Count
84,500 words, Guess
Page Count
338 pages
Identifiers
- Open LibraryOL59569818M
- ISBN-139789403506142
- ISBN-109403506148
- OCLC Control Number1143431520
- Library of Congress Control Number2020288279
Classifications
- DDC341
- LCCK4550 .A955 2020
Description
The Allocation of Multinational Business Income' is a global guide to formula apportionment providing a comprehensive understanding of aspects of the formulary apportionment option. Although an arm's length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union's CCCTB proposals. In this book, a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States address this actively debated topic, in respect of both its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems.
Subjects
Series Statement
- Series on international taxation -- volume 76
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