An Assessment of Global Formula Apportionment /
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative to t...
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| Altri autori: | , |
| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Serie: | IMF Working Papers; Working Paper ;
No. 2019/213 |
| Accesso online: | Full text available on IMF |