Replacing separate entity accounting and the arm's length principle with formulary apportionment

Journal
Author
McLure, C.E. (Jr.)
Published Date
Issue
Bulletin for International Taxation 2002 (Volume 56), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The case for replacing separate entity accounting/the arm's length principle with formulary apportionment is examined.