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多国企业内的区位生产与收入:基于公式分配法的替代方案

Rassier, Dylan G.

Given the unique products and the complex global structure of some MNEs, the economic substance of transactions within MNEs is often subject to question under separate accounting. For statistical purposes, formulary apportionment is a viable alternative to separate accounting as a method for locating production and income within MNEs

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More About This Work

Academic Units
Columbia Center on Sustainable Investment
Publisher
Columbia Center on Sustainable Investment
Series
Columbia FDI Perspectives, 137
Published Here
March 6, 2024