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- Formulary_apportionment abstract "Formulary apportionment 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. When applied to a corporate group, formulary apportionment requires combined reporting of the group's results. The parent and all of its subsidiaries are viewed as though they were a single entity (unitary combination), and the method is then also known as worldwide unitary taxation. In the US, most states have adopted water's edge combined reporting which restricts the taxable group to just US domestic corporations and excludes "overseas business organization", i.e., unitary foreign affiliates and foreign parents.".
- Formulary_apportionment wikiPageExternalLink 428.
- Formulary_apportionment wikiPageExternalLink papers.cfm?abstract_id=1617461.
- Formulary_apportionment wikiPageExternalLink papers.cfm?abstract_id=1693105.
- Formulary_apportionment wikiPageExternalLink Product_Doctoral_17.html.
- Formulary_apportionment wikiPageExternalLink 22formapp.pdf.
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- Formulary_apportionment wikiPageRevisionID "666027997".
- Formulary_apportionment wikiPageWikiLink Arms_length_principle.
- Formulary_apportionment wikiPageWikiLink Article_One_of_the_United_States_Constitution.
- Formulary_apportionment wikiPageWikiLink Barclays.
- Formulary_apportionment wikiPageWikiLink Barclays_Bank_PLC.
- Formulary_apportionment wikiPageWikiLink Brookings_Institution.
- Formulary_apportionment wikiPageWikiLink California_Franchise_Tax_Board.
- Formulary_apportionment wikiPageWikiLink Category:Corporate_taxation.
- Formulary_apportionment wikiPageWikiLink Combined_Reporting.
- Formulary_apportionment wikiPageWikiLink Combined_reporting.
- Formulary_apportionment wikiPageWikiLink Commerce_Clause.
- Formulary_apportionment wikiPageWikiLink Compliance_costs.
- Formulary_apportionment wikiPageWikiLink Corporate_tax_in_the_United_States.
- Formulary_apportionment wikiPageWikiLink District_of_Columbia.
- Formulary_apportionment wikiPageWikiLink Double_taxation.
- Formulary_apportionment wikiPageWikiLink Double_taxation_treaty.
- Formulary_apportionment wikiPageWikiLink Due_Process_Clause.
- Formulary_apportionment wikiPageWikiLink European_Union.
- Formulary_apportionment wikiPageWikiLink Exchange_rate.
- Formulary_apportionment wikiPageWikiLink Fourteenth_Amendment_to_the_United_States_Constitution.
- Formulary_apportionment wikiPageWikiLink Immovable_property.
- Formulary_apportionment wikiPageWikiLink Internal_Revenue_Service.
- Formulary_apportionment wikiPageWikiLink Iowa.
- Formulary_apportionment wikiPageWikiLink Iowa_Supreme_Court.
- Formulary_apportionment wikiPageWikiLink OECD.
- Formulary_apportionment wikiPageWikiLink Organisation_for_Economic_Co-operation_and_Development.
- Formulary_apportionment wikiPageWikiLink Property_tax.
- Formulary_apportionment wikiPageWikiLink Rolling_stock.
- Formulary_apportionment wikiPageWikiLink Supreme_Court_of_the_United_States.
- Formulary_apportionment wikiPageWikiLink Tax.
- Formulary_apportionment wikiPageWikiLink Tax_accounting.
- Formulary_apportionment wikiPageWikiLink Tax_accounting_in_the_United_States.
- Formulary_apportionment wikiPageWikiLink Tax_consolidation.
- Formulary_apportionment wikiPageWikiLink Tax_profit.
- Formulary_apportionment wikiPageWikiLink Tax_treaty.
- Formulary_apportionment wikiPageWikiLink Taxable_profit.
- Formulary_apportionment wikiPageWikiLink Transcontinental_railroad.
- Formulary_apportionment wikiPageWikiLink Transfer_pricing.
- Formulary_apportionment wikiPageWikiLink Washington,_D.C..
- Formulary_apportionment wikiPageWikiLink Wisconsin.
- Formulary_apportionment wikiPageWikiLinkText "Formulary apportionment".
- Formulary_apportionment wikiPageWikiLinkText "formulary apportionment".
- Formulary_apportionment wikiPageWikiLinkText "formulary basis".
- Formulary_apportionment hasPhotoCollection Formulary_apportionment.
- Formulary_apportionment wikiPageUsesTemplate Template:Citation.
- Formulary_apportionment wikiPageUsesTemplate Template:Reflist.
- Formulary_apportionment subject Category:Corporate_taxation.
- Formulary_apportionment hypernym Method.
- Formulary_apportionment type Software.
- Formulary_apportionment comment "Formulary apportionment 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.".
- Formulary_apportionment label "Formulary apportionment".
- Formulary_apportionment sameAs Unitary_Taxation.
- Formulary_apportionment sameAs m.0g54zyk.
- Formulary_apportionment sameAs Q5470348.
- Formulary_apportionment sameAs Q5470348.
- Formulary_apportionment wasDerivedFrom Formulary_apportionment?oldid=666027997.
- Formulary_apportionment isPrimaryTopicOf Formulary_apportionment.