书目详细信息
： The allocation of multinational business income :
书目信息 机读格式(MARC)
| ISBN： | 9789403506142 |
|---|---|
| ISBN： | 9403506148 |
| 编目源： | AZL AZL AZL OCLCO ERASA NLMAA OCLCF NLBFD DLC |
| 题名： | The allocation of multinational business income : reassessing the formulary apportionment option / edited by Richard Krever and Francois Vaillancourt. |
| 索书号： | D996.3/K92E |
| 载体形态： | xxi, 338 pages ; 25 cm. |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | Introduction: Reassessing the formulary apportionment option / Krever, R.E., Vaillancourt, F. -- Chapter 1: History and theory of formulary apportionment / Krever, R.E., Mellor, P. -- Chapter 2: The US States' experience with formulary apportionment / Sicilian, S., Huddleston, J. -- Chapter 3: Formulary apportionment in Canada and taxation of corporate income in 2019 : current practice, origins and evaluation / Smart, M., Vaillancourt, F. -- Chapter 4: The dream is alive : EU tax policy with a common consolidated corporate tax base and formulary apportionment / Weiner, J.M. -- Chapter 5: The application of formulary apportionment to related entities : lessons from the US experience / Hellerstein, W. -- Chapter 6: Is unilateral formulary apportionment better than the status quo? / Fleming, J.C. (Jr.), Peroni, R.J., Shay, S.E. -- Chapter 7: A framework for assessing business sector formulary apportionment / Sadiq, K. -- Chapter 8: Between arm's length and formulary apportionment / Brauner, Y. -- Chapter 9: Is arm's length profit split methodology morphing into a formulary apportionment hybrid : the Chinese example / Gao, F., Ting, A. -- Chapter 10: Value creation and the allocation of profits under a formulary apportionment system / Vella, J. -- Chapter 11: Formulating the international tax debate : where does formulary apportionment fit? / Grinberg, I. -- Chapter 12: International tax sharing : can the dream become reality? / Bird, R., Mintz, J.M. |