The Resource A formulary system for dividing income among taxing jurisdictions, Michael C. Durst, Esq., Washington, D.C

A formulary system for dividing income among taxing jurisdictions, Michael C. Durst, Esq., Washington, D.C

Label
A formulary system for dividing income among taxing jurisdictions
Title
A formulary system for dividing income among taxing jurisdictions
Statement of responsibility
Michael C. Durst, Esq., Washington, D.C
Creator
Contributor
Author
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
"... examines whether current arm's-length transfer pricing rules for allocating taxable income among countries should be replaced by a system of formulary apportionment. It then identifies in technical detail how, if one or more countries should decide to adopt a formulary approach, they might do so most effectively."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg Law (Online database)
  • BNA Tax and Accounting Center
http://library.link/vocab/creatorName
Durst, Michael C
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 6938 ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Tax Management Inc
  • Bloomberg BNA
Series statement
Foreign income portfolios : transfer pricing
Series volume
6938
http://library.link/vocab/subjectName
  • Transfer pricing
  • Unitary taxation
  • International business enterprises
Label
A formulary system for dividing income among taxing jurisdictions, Michael C. Durst, Esq., Washington, D.C
Instantiates
Publication
Note
"Bloomberg BNA."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis.
  • Starting the conversation : formulary apportionment as a replacement for the arm's-length standard
  • Examining current formulary and arm's-length approaches
  • Comparative assessment of formulary and arm's-length regimes
  • Choosing a tax base
  • Building the formula
  • Suggested statutory and regulatory language for implementing formulary apportionment
  • Working papers
Control code
911401053
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)911401053
Label
A formulary system for dividing income among taxing jurisdictions, Michael C. Durst, Esq., Washington, D.C
Publication
Note
"Bloomberg BNA."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Detailed analysis.
  • Starting the conversation : formulary apportionment as a replacement for the arm's-length standard
  • Examining current formulary and arm's-length approaches
  • Comparative assessment of formulary and arm's-length regimes
  • Choosing a tax base
  • Building the formula
  • Suggested statutory and regulatory language for implementing formulary apportionment
  • Working papers
Control code
911401053
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)911401053

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