Gaois

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

  1. FINANCE|taxation

    #654435

    IATE #3566468
    cionroinnt de réir foirmle Reference "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
    Definition 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 Reference "'formulary apportionment'. Wikipedia, https://en.wikipedia.org/wiki/Formulary_apportionment [21.2.2017]"
    Comment 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