Stepanyan, Ara
People functions redux a new approach to profit - splitting factors / by Ara Stepanyan and Steve D. Felgran .-- , 2019
Disponible también en formato electrónico. Acceso con claves en la Biblioteca del IEF.
Resumen.
In this article, the authors propose an approach to profit allocation or formulary apportionment that builds on the concept of people functions, using employees' measurable contributions on the supply side and consumers' measurable contributions on the demand side.
IMPUESTOS
ATRIBUCIÓN DE RENTAS
BENEFICIOS
Felgran, Steve D.
Tax Notes International 1048-3306 v. 95, n. 13, September 23, 2019, p. 1237-1247
People functions redux a new approach to profit - splitting factors / by Ara Stepanyan and Steve D. Felgran .-- , 2019
Disponible también en formato electrónico. Acceso con claves en la Biblioteca del IEF.
Resumen.
In this article, the authors propose an approach to profit allocation or formulary apportionment that builds on the concept of people functions, using employees' measurable contributions on the supply side and consumers' measurable contributions on the demand side.
IMPUESTOS
ATRIBUCIÓN DE RENTAS
BENEFICIOS
Felgran, Steve D.
Tax Notes International 1048-3306 v. 95, n. 13, September 23, 2019, p. 1237-1247