This note draws out data from the International Engagement module of the Business Operations Survey 2011. The module was designed to capture information on the international activities of a large, representative sample of New Zealand firms, including the types of activities they are involved in...

"Alternatives to the current system of separate tax accounting, such as the proposed Common Consolidated Corporate Tax Base in Europe, would apportion a firm's worldwide profits using formulas based on the location of employment, capital or sales. This paper offers a new method of evaluating the...