Revisiting Global Formulary Apportionment.
Virginia Tax Review 2010, Spring, 29, 4
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Beschreibung des Verlags
INTRODUCTION A formidable tangle of international tax rules currently divides global jurisdiction to tax. Would formulary apportionment fix it? One proposal advocates the global allocation of corporate income based mainly on sales. This Article questions the claim that the unilateral U.S. adoption of such an approach would produce a simpler system with minimal tax incentives for the location of production assets or the organization of multinational corporations (MNCs).
GENRE
Business und Finanzen
ERSCHIENEN
2010
22. März
SPRACHE
EN
Englisch
UMFANG
95
Seiten
VERLAG
Virginia Tax Review
ANBIETERINFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
GRÖSSE
375,9
kB
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