unitary taxation
Corporation tax as a problem of MNC organisational circuits: The case for unitary taxation
... a unitary tax solution cannot simply dispense with all possible ...noted, unitary taxation potentially recovers the sovereignty of the state vis‐à‐vis the ...
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Corporation tax as a problem of MNC organisational circuits: The case for unitary taxation
... The European Commission estimates tax avoidance and evasion within the European Union to be around €1 trillion per annum (EC, 2012, p. 2). The UK’s budget deficit for the financial year 2013‐2014 was approximately £108 ...
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Unitary taxation. Address by Sir Roy Denman, Head of the Delegation of the Commission of the European Communities to the Executive Forum on Unitary Taxation. Washington DC, 23 February 1984
... abstract to unitary taxation, it will imply that individual States within the United States cannot both participate in the benefits of interdependence and also set their own taxation pol[r] ...
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Unitary Taxation: Tax Base and the Role of Accounting
... context. Unitary taxation aims to adopt a different approach from that used under the separate entity principle, to which the OECD is dedicated in its approach to international ...of taxation rules, ...
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The case for unitary taxation with formulary apportionment in the finance sector and the effect on developing nations
... being unitary taxation with formulary ...of unitary taxation with formulary apportionment as a viable alternative to the current ...the unitary business and business activities of MNFIs ...
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This note is submitted in response to the Treasury Departments request for comments on the draft legislation concerning unitary taxation that it had proposed on July 8 30 August 1985
... Referring to our note verbale of August 8, we have.the honor to convey to you the enclosed note verbale on unitary taxation on behalf of the Governments of the Member States of the Europ[r] ...
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Unitary Taxation: the Tax Base and the Role of Accounting
... the unitary principle (discussed ...of unitary taxation based on formulary apportionment, perhaps initially among regional groups of developing countries that see a particularly strong need to ...
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International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
... to unitary taxation and ...under unitary taxation first to the simple sum of profit and losses in [2], and then to the tax base measure which is already adjusted for loss carry forward and ...
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Unitary Taxation and International Tax Rules
... Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of [r] ...
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Unitary Taxation in the Extractive Industry Sector
... state taxation regimes on the EI sector vary widely, two contrasting case studies will be examined – Alaska and ...EI taxation regimes in Louisiana, North Dakota and Texas are provided in the ...
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Curriculum reformation of e commerce based on MOOC
... as unitary teaching method, obsolete teaching content, weak practicality, unitary test measurement, and so on, this paper proposes the curriculum reformation of e-commerce based on MOOC to deal with the ...
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The Unitary Group in Its Strong Topology
... The unitary group U ( ) plays an essential role in many areas of mathematics and physics, ...the unitary group is not a topological group when equipped with the strong topology (see Remark 1 below for ...
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Truncations of random orthogonal matrices
... Random unitary matrices [1] are used in numerous phys- ical applications including chaotic scattering, conductance in mesoscopic systems [2] or statistical properties of periodically driven quantum systems ...
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The effect of PFI commitments on local authority finances
... future unitary charge payments for schools’ PFI ...annual unitary charge payments to the consortia running the PFI schools are expected to rise from around £360 million in 2009-10 to around £430 million in ...
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Equivalent Conditions on Conjugate Unitary Matrices
... conjugate unitary matrices are ...conjugate unitary matrices are obtained. Conditions related to secondary unitary matrices, hermitian, s-hermitian and involutary are also ...
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Computing Wiener and hyper–Wiener indices of unitary Cayley graphs
... paper we give formulas for the calculation of the hyper Wiener index of unitary Cayley graphs.. In the following lemma, well-known properties of unitary Cayley graphs are[r] ...
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Explicit calculations of automorphic forms for definite unitary groups
... One case in which calculations are possible is where the group G satisfies the condition that all arithmetic subgroups are finite. In this case, Gross has shown [7] that the theory of automorphic forms can be set up ...
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Three Approaches to Inverse Semigroups
... The third and final of our three approaches to inverse semigroups — that via P-semigroups and related concepts, as espoused by McAlister — is, at its heart, an attempt to adapt to inverse semigroups certain methods that ...
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A PINCH OF SALT state tax notes
... it intends to follow prior jurisprudence or to establish different criteria for determining the existence of a unitary business under its new combined reporting regime. Simi- larly, New York has no firm statutory, ...
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Modules over braces
... for all x, y, z ∈ X. The sets X with such a (left invertible) binary op- eration are called cycle sets. By [4], Proposition 1, cycle sets are in one-to-one correspondence with left non-degenerate unitary solutions ...
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