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Author: Jens Leth Hougaard
Publisher: Springer Science & Business Media
ISBN: 3642018289
Category : Business & Economics
Languages : en
Pages : 163
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Book Description
This book provides an overview of existing methods for allocating costs and benefits. It will help readers evaluate the pros and cons of various methods involved in terms of factors such as fairness, consistency, stability, monotonicity and manipulability.
Author: Jens Leth Hougaard
Publisher: Springer Science & Business Media
ISBN: 3642018289
Category : Business & Economics
Languages : en
Pages : 163
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Book Description
This book provides an overview of existing methods for allocating costs and benefits. It will help readers evaluate the pros and cons of various methods involved in terms of factors such as fairness, consistency, stability, monotonicity and manipulability.
Author: Richard Krever
Publisher: Kluwer Law International B.V.
ISBN: 9403506156
Category : Law
Languages : en
Pages : 314
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Book Description
The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher:
ISBN:
Category : Federal aid to research
Languages : en
Pages : 312
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Book Description
Author:
Publisher:
ISBN:
Category : Election law
Languages : en
Pages : 422
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Book Description
Author: Office of The Federal Register, Enhanced by IntraWEB, LLC
Publisher: IntraWEB, LLC and Claitor's Law Publishing
ISBN: 016092362X
Category : Law
Languages : en
Pages : 890
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Book Description
The Code of Federal Regulations Title 26 contains the codified Federal laws and regulations that are in effect as of the date of the publication pertaining to Federal taxes and the Internal Revenue Service.
Author:
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 704
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Book Description
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
Author: R. Mark Isaac
Publisher: Emerald Group Publishing
ISBN: 1783501413
Category : Business & Economics
Languages : en
Pages : 179
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Book Description
Research in Experimental Economics is a series of edited research volumes focused on laboratory experimental economics, first published in 1979 with founding editor Vernon L. Smith. Volume 16 of the series focuses around the themes of experiments in financial economics.
Author: Charles H. Kennedy
Publisher: Artech House
ISBN: 9780890063804
Category : Law
Languages : en
Pages : 416
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Book Description
This completely revised and updated edition includes a comprehensive look at the Telecommunications Act of 1996, its sweeping reforms, and the short-term increase in TC regulation complexity resulting from its passage. An Introduction to U.S. Telecommunications Law, Second Edition is a concise, jargon-free reference describing how electronic media and telecommunications companies are required to price their services, interconnect with customers and other service providers, and respond to competition.
Author: Robin Paul Malloy
Publisher: Cambridge University Press
ISBN: 9780521016551
Category : Business & Economics
Languages : en
Pages : 284
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Book Description
In Law in a Market Context Robin Paul Malloy examines the way in which people, as social beings, experience the intersection of law, markets, and culture. Through case examples, illustrative fact patterns, and problems based on hypothetical situations he demonstrates the implications and the ambiguities of law in a market society. In his analysis he provides a complete and accessible introduction to a vast array of economic terms, concepts, and ideas--making this book a valuable primer for anyone interested in understanding the use of market concepts in legal reasoning.
Author: Jagdeepkaur Singh-Ladhar
Publisher: Routledge
ISBN: 1000090701
Category : Law
Languages : en
Pages : 138
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Book Description
This book analyses water allocation law and policy in New Zealand and offers a comparative analysis with Australia. In New Zealand, it is generally accepted that water allocation law has failed to be adequately addressed and New Zealand is now faced with the problem of over-allocation in many catchments. In comparison, Australia has extensive experience in reforming its water law and policy over the last 20 years. This book provides a comparative and critical analysis of the lessons that New Zealand can learn from the Australian experience and offers guidance for the improvement of water allocation outcomes in New Zealand. Starting with the background of water allocation law and policy in New Zealand, the book traces the evolution of legal policies, including the 1967 Water and Soil Conservation Act and the 1991 Resource Management Act, and examines the role they have played in current water allocation issues. The book situates these findings within global challenges, such as the impact of climate change, and the global scarcity of and increasing demand for freshwater resources. This book will be of great interest to students and scholars researching water law and policy, natural resource management and environmental law more broadly. It will also be of use to policy makers and professionals involved in developing and implementing water allocation laws and policies.
