Economics, Econometrics and Finance
10 months ago

Global Tax Allocation Guidelines to Impact Multinational Enterprises

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Deleted Journal
Location-Specific Advantages: When and How They Should Be Allocated
S.K. Bilaney

Paper Summary

Location-specific advantages are discussed in this article, focusing on how they should be divided among multinational companies. The guidance from the United Nations and OECD, along with recent case law, is used to determine the allocation. The approaches taken by Indian and Chinese authorities are also examined.

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