The allocation of multinational business income : reassessing the formulary apportionment option

• Material Type: 図書
• ISBN: 9789403506142; 9403506148
• ISBN (error code): 9789403506159 ebook; 9789403506203 webpdf
• Title: The allocation of multinational business income : reassessing the formulary apportionment option
• Author/Editor: edited by Richard Krever and François Vaillancourt
• Series Title: Series on international taxation ; volume 76
• Title Heading: Series on international taxation ; volume 76
• Author Heading: Krever, Richard E.; Vaillancourt, François
• Publication, Distribution, etc.: Alphen aan den Rijn, The Netherlands : Wolters Kluwer (出版)
• Publication Date: [2020]
• Publication Date (W3CDTF): 2020
• Extent: xxi, 338 pages
• Size: 25 cm
• Place of Publication (Country Code): NL
• Text Language Code: eng
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: International business enterprises--Taxation--Law and legislation; International business enterprises--Taxation--Law and legislation.
• LCC: K4550
• DDC: 341
• NDLC: A361; A366
• Target Audience: 一般
• Note (Content): 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 Although an arm's length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries.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
• Note (Bibliography): Includes bibliographical references and index
• Holding library: 国立国会図書館
• Call No.: A361-D27
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 030393169; http://id.ndl.go.jp/bib/030393169
• LC Control Number: 2020288279; https://lccn.loc.gov/2020288279
• OCLC No.: 1143431520; https://www.worldcat.org/oclc/1143431520
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Contents: Introduction: Reassessing the formulary apportionment option / Krever, R.E., Vaillancourt, F.Chapter 1: History and theory of formulary apportionment ...