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1 toradh

  1. FINANCE|taxation

    #654435

    IATE #3566468
    cionroinnt de réir foirmle Tagairt "Faofa ag an gCoiste Téarmaíochta, www.tearma.ie ; Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Formelaufteilung
    de
    formula apportionment | formulary apportionment | FA
    en
    Sainmhíniú method of allocating profit earned (or loss incurred) by a corporation or corporate group to a particular tax jurisdiction in which the corporation or group has a taxable presence Tagairt "'formulary apportionment'. Wikipedia, https://en.wikipedia.org/wiki/Formulary_apportionment [21.2.2017]"
    Nóta Formulary apportionment attributes the corporation's total worldwide profit (or loss) to each jurisdiction, based on factors such as the proportion of sales, assets or payroll in that jurisdiction. When applied to a corporate group, formulary apportionment requires combined reporting of the group's results. The parent and all of its subsidiaries are viewed as though they were a single entity.
    formule de répartition
    fr