REPLACING SEPARATE ENTITY ACCOUNTING AND THE ARM'S LENGTH PRINCIPLE WITH FORMULARY APPORTIONMENT - Because of well-known difficulties encountered in implementing separate entity accounting and the arm's length principle, some have suggested that formulary apportionment should replace that approach as the international standard for measuring the income of multinational corporations. This article ...
Year of publication: |
2002
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Authors: | McLure Jr, Charles E. |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 56.2002, 12, p. 586-599
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