Operationalizing the formulary apportionment method in Pakistan by Sol Picciotto and Muhammad Ashfaq Ahmed
By: Picciotto, Sol
.
Contributor(s): Ahmed, Muhammad Ashfaq.
Material type: 
ArticleSubject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | ECONOMÍA DIGITAL | PRECIOS DE TRANSFERENCIA | PAKISTAN
In:
Tax Notes International v. 116, n. 8, November 25 2024, p. 1253-1266Summary: In this article, Picciotto and Ahmed argue that it is time for countries to move toward using the formulary apportionment method for taxation of multinationals and focus on Pakistan to show how this could be done, in concert with other willing countries, based on standards now agreed to by the BEPS inclusive framework as part of its two-pillar solution.
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In this article, Picciotto and Ahmed argue that it is time for countries to move toward using the formulary apportionment method for taxation of multinationals and focus on Pakistan to show how this could be done, in concert with other willing countries, based on standards now agreed to by the BEPS inclusive framework as part of its two-pillar solution.
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