FINANCE|taxation
- cáinchóras aonadach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- unitary taxation | unitary tax system
- en
- Definition a taxation system under which the profits of the various branches of an enterprise or the various corporations of a group are calculated as if the entire group were a unity Reference Glossary of Tax Terms, OECD, http://www.oecd.org/ctp/glossaryoftaxterms.htm#U [8.9.2015]
- Comment A formula is used to apportion the net income of the whole group to the various parts of the group.