2014 Reports
Locating production and income within MNEs: An alternative approach based on formulary apportionment
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
Subjects
Files
- No-137-Rassier-FINAL.pdf application/pdf 187 KB Download File
More About This Work
- Academic Units
- Columbia Center on Sustainable Investment
- Publisher
- Columbia Center on Sustainable Investment
- Series
- Columbia FDI Perspectives, 137
- Published Here
- April 13, 2015
Related Items
- Version of:
- 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