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Transfer pricing (Alternative approaches: unitary taxation with…
Transfer pricing
- Alternative approaches: unitary taxation with apportionment
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Alternative approach: combined reporting, formulary appointments & unitary taxation.
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US supreme court ruled tax rights between states(fairly) and (apportioned). Own state income tax rate
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Three main obstacles
- Path dependency (arm's length approach)
- Vested interests( leeway transfer prices)
- Technical issues more complexities design
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- Transfer mispricing traditional approaches
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Patents, trademarks, other proprietary information
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