People functions redux a new approach to profit - splitting factors by Ara Stepanyan and Steve D. Felgran
By: Stepanyan, Ara
.
Contributor(s): Felgran, Steve D.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | ATRIBUCIÓN DE RENTAS | BENEFICIOS
In:
Tax Notes International v. 95, n. 13, September 23, 2019, p. 1237-1247 Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/13-1 (Browse shelf) | Available | OP 138-Bis/2019/95/13-1 |
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| OP 138-Bis/2019/95/12-4 Using the OECD Model commentaries and other tools to interpret tax treaties | OP 138-Bis/2019/95/1-3 Germany readies R&D tax incentive program | OP 138-Bis/2019/95/13 Tax Notes International | OP 138-Bis/2019/95/13-1 People functions redux | OP 138-Bis/2019/95/1-4 Transfer pricing in Brazil | OP 138-Bis/2019/95/14 Tax Notes International | OP 138-Bis/2019/95/14-1 The GILTI high - tax exception |
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.
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