Formulary apportionment, also known as unitary taxation, is a method of splitting the total pre-tax profit earned (or loss incurred) by a multinational...

5). Look up apportionment in Wiktionary, the free dictionary. Formulary apportionment, is a method of allocating profit earned or loss incurred Fair...

income is from multiple sources, formulary apportionment may be required for nonresidents. Generally, wages are apportioned based on the ratio days worked...

Bank PLC v. Franchise Tax Board, the formulary apportionment method, which is also known as the unitary apportionment method, has at least three major advantages...

those in foreign countries) is taxable in the state by applying formulary apportionment to the total business taxable income of the corporation. Many states...

taxing jurisdiction. U.S. states and Canadian provinces provide for formulary apportionment of certain business income to achieve a similar result. See, e...

Clausing, Kimberly A. (June 2016). "The U.S. State Experience under Formulary Apportionment: Are There Lessons for International Reform?". National Tax Journal...

multinational corporation via unitary worldwide combined reporting and formulary apportionment. The original group included Nestle, Sony, Unilever, and four other...

Apportionment of Tort Responsibility Act, a Uniform Act drafted by the National Conference of Commissioners on Uniform State Laws (NCCUSL) Formulary apportionment...

biparietal, parietal pars part- -pert- piece apart, apartment, apportion, apportionment, bipartient, bipartisan, bipartite, bipartition, champerty, compart...

the label or listed in the United States Pharmacopeia or the National Formulary. The responsibility for examining food and drugs for such "adulteration"...

certain deductions be apportioned among all income on a formulary basis. These rules are quite complex. Interest expense must be apportioned based on relative...

of foreigners, covering: periods establishing residency (including a formulary calculation involving three years); start and end date of residency; exceptions...

shaḥrith and ʿaravith, but not in minḥa. The older tikālil also contained formularies of documents (Marriage contracts, bills of divorce, court waiver of rights...