Locating production and income within MNEs: An alternative approach based on formulary apportionment

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


More About This Work

Academic Units
Columbia Center on Sustainable Investment
Columbia Center on Sustainable Investment
Columbia FDI Perspectives, 137
Published Here
April 13, 2015