Open AccessAllocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split
Author(s) -
Reuven S. Avi-Yonah,
Kimberly A. Clausing,
Michael C. Durst
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2009.1052
Subject(s) - multinational corporation , corporate tax , incentive , formulary , revenue , income tax , state income tax , value added tax , public economics , economics , double taxation , business , international taxation , transfer pricing , tax reform , tax avoidance , accounting , finance , market economy , medicine , pharmacology