Mlčúchová, Markéta - In: Národohospodářský obzor : časopis věnovaný … 23 (2023) 3, pp. 181-201
Formulary Apportionment, for factors such as tangible assets, intangible assets, labour and sales by destination, to describe … analysis of cross-sectional microeconomic data to analyse the explanatory power of the Formulary Apportionment. The research … paper is to verify whether the inclusion of intangible assets enhances the ability of the current proposals for Formulary …