Revisiting Global Formulary Apportionment.
Virginia Tax Review 2010, Spring, 29, 4
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Publisher Description
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 & Personal Finance
RELEASED
2010
March 22
LANGUAGE
EN
English
LENGTH
95
Pages
PUBLISHER
Virginia Tax Review
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
375.9
KB
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