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Book The Allocation of Multinational Business Income  Reassessing the Formulary Apportionment Option

Download or read book The Allocation of Multinational Business Income Reassessing the Formulary Apportionment Option written by Richard Krever and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246

Book Statistics of Income

Download or read book Statistics of Income written by and published by . This book was released on 1982 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Individual Income Tax Returns

Download or read book Individual Income Tax Returns written by and published by . This book was released on 1989 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Package X

    Book Details:
  • Author : United States. Internal Revenue Service
  • Publisher :
  • Release : 1979
  • ISBN :
  • Pages : 324 pages

Download or read book Package X written by United States. Internal Revenue Service and published by . This book was released on 1979 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Farmer s Tax Guide

Download or read book Farmer s Tax Guide written by and published by . This book was released on 1994 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Business Sustainability  Corporate Governance  and Organizational Ethics

Download or read book Business Sustainability Corporate Governance and Organizational Ethics written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-11-06 with total page 985 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.

Book Business Taxpayer Information Publications

Download or read book Business Taxpayer Information Publications written by and published by . This book was released on 2004 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Farmer s Tax Guide

    Book Details:
  • Author : United States. Internal Revenue Service
  • Publisher :
  • Release : 1991
  • ISBN :
  • Pages : 96 pages

Download or read book Farmer s Tax Guide written by United States. Internal Revenue Service and published by . This book was released on 1991 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Review of the Voluntary Agreement by Fannie Mae and Freddie Mac

Download or read book Review of the Voluntary Agreement by Fannie Mae and Freddie Mac written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and published by . This book was released on 2001 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Statistics of Income  Business Income Tax Returns

Download or read book Statistics of Income Business Income Tax Returns written by United States. Internal Revenue Service and published by . This book was released on 1975 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Annual Report of the Select Committee on Small Business  United States Senate for the     Congress     Session

Download or read book Annual Report of the Select Committee on Small Business United States Senate for the Congress Session written by United States. Congress. Senate. Select Committee on Small Business and published by . This book was released on 1969 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Tax Guide for Small Business

Download or read book Tax Guide for Small Business written by and published by . This book was released on 1994 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book J K  Lasser s Your Income Tax Professional Edition 2009

Download or read book J K Lasser s Your Income Tax Professional Edition 2009 written by J.K. Lasser Institute and published by John Wiley & Sons. This book was released on 2009-01-09 with total page 1025 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete tax savings guide which includes new tax law updates and a free supplement with tax forms for filing.

Book Securities Regulation   Law Report

Download or read book Securities Regulation Law Report written by and published by . This book was released on 2001 with total page 1004 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Financial Disclosure Reports of Members of The U S  House of Representatives For the Period Between     Vol  1 of 4  June 28  2007  110 1 House Document 110 43

Download or read book Financial Disclosure Reports of Members of The U S House of Representatives For the Period Between Vol 1 of 4 June 28 2007 110 1 House Document 110 43 written by and published by . This book was released on 2007 with total page 2044 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Intersecting Environmental Social Governance and AI for Business Sustainability

Download or read book Intersecting Environmental Social Governance and AI for Business Sustainability written by Popescu, Cristina Raluca Gh. and published by IGI Global. This book was released on 2024-01-16 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the interplay of environmental, social, and governance factors becomes increasingly crucial, the global business landscape faces a monumental challenge. Climate change, social inequities, and economic uncertainties loom large, demanding immediate attention. The integration of Environmental Social Governance (ESG) principles and Artificial Intelligence (AI) technologies emerges as a powerful solution to these challenges. However, navigating the complexities of this integration, understanding its implications, and harnessing its full potential is a formidable task. Academic scholars, policymakers, and practitioners are grappling with a critical question: How can we leverage the convergence of ESG and AI to drive sustainable practices and address pressing global issues? The answer lies in comprehending the multifaceted dimensions of this integration, its ethical considerations, and its transformative potential. To gain these insights, a comprehensive resource is needed, one that offers a deep dive into ESG-AI integration, delving into empirical research, practical applications, and ethical concerns.Intersecting Environmental Social Governance and AI for Business Sustainability is a book that answers the call to action for this pressing challenge with an in-depth exploration of the evolving field of ESG and AI integration.

Book Hearings

    Book Details:
  • Author : United States. Congress. Joint Committee ...
  • Publisher :
  • Release : 1955
  • ISBN :
  • Pages : 2236 pages

Download or read book Hearings written by United States. Congress. Joint Committee ... and published by . This book was released on 1955 with total page 2236 pages. Available in PDF, EPUB and Kindle. Book excerpt: