Zobrazeno 1 - 1
of 1
pro vyhledávání: '"Separate Accountin"'
Autor:
Rosanne Altshuler, Harry Grubert
Publikováno v:
National Tax Journal. 63(4):1145-1184
This analysis of formula apportionment compared to the current system is based on the observation that income shifting has two sources, intangible income and debt. The analysis also recognizes that a major goal of the transfer pricing or income alloc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6b591574bdce814c8fe77d07a726895a
https://www.ntanet.org/NTJ/63/4/ntj-v63n04p1145-1184-formula-apportionment-better-than.pdf
https://www.ntanet.org/NTJ/63/4/ntj-v63n04p1145-1184-formula-apportionment-better-than.pdf
