Formulary apportionment
Formulary apportionment, also known as unitary taxation, is a method of allocating profit earned (or loss incurred) by a corporation or corporate group to a particular tax jurisdiction in which the corporation or group has a taxable presence. It is an alternative to separate entity accounting, under which a branch or subsidiary within the jurisdiction is accounted for as a separate entity, requiring prices for transactions with other parts of the corporation or group to be assigned according to the arm's length standard commonly used in transfer pricing. In contrast, formulary apportionment attributes the corporation's total worldwide profit (or loss) to each jurisdiction, based on factors such as the proportion of sales, assets or payroll in that jurisdiction.
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Formulary apportionment
Formulary apportionment, also known as unitary taxation, is a method of allocating profit earned (or loss incurred) by a corporation or corporate group to a particular tax jurisdiction in which the corporation or group has a taxable presence. It is an alternative to separate entity accounting, under which a branch or subsidiary within the jurisdiction is accounted for as a separate entity, requiring prices for transactions with other parts of the corporation or group to be assigned according to the arm's length standard commonly used in transfer pricing. In contrast, formulary apportionment attributes the corporation's total worldwide profit (or loss) to each jurisdiction, based on factors such as the proportion of sales, assets or payroll in that jurisdiction.
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Formulary apportionment, also ...... ffiliates and foreign parents.
@en
La répartition proportionnelle ...... sement d'un prix de transfert.
@fr
Unitary Taxation (UT) bzw. Ges ...... nehmenssteuern zu ermöglichen.
@de
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Formulary apportionment, also ...... payroll in that jurisdiction.
@en
La répartition proportionnelle ...... possède une présence fiscale.
@fr
Unitary Taxation (UT) bzw. Ges ...... y-by-Country-Reporting (CbCR).
@de
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Formulary apportionment
@en
Répartition proportionnelle
@fr
Unitary Taxation
@de