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Formulary apportionment, also known as unitary taxation, is a 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. It is an alternative to separate entity accounting, under which a branch or subsidiary within the jurisdiction is accounted for as a separate entity, requiring prices for transactions with other parts of the corporation or group to be assigned according to the arm's length standard commonly used in transfer pricing. In contrast, 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.

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  • Unitary Taxation
  • Formulary apportionment
  • Répartition proportionnelle
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  • Unitary Taxation (UT) bzw. Gesamtkonzernbesteuerung ist eine Alternative zum heute international üblichen Verfahren zur Besteuerung von multinationalen Unternehmen. In der EU-Kommission wird UT als Gemeinsame konsolidierte Körperschaftssteuerbemessungsgrundlage (GKKB) bezeichnet. Andere übliche Begriffe in der Fachliteratur sind Formelaufteilung (englisch Formulary Apportionment) und Country-by-Country-Reporting (CbCR).
  • Formulary apportionment, also known as unitary taxation, is a 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. It is an alternative to separate entity accounting, under which a branch or subsidiary within the jurisdiction is accounted for as a separate entity, requiring prices for transactions with other parts of the corporation or group to be assigned according to the arm's length standard commonly used in transfer pricing. In contrast, 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.
  • La répartition proportionnelle est une méthode de taxation qui alloue les profits (ou les pertes) d'une société ou d'un groupe à une juridiction spécifique dans laquelle cette société possède une présence fiscale.
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  • Unitary Taxation (UT) bzw. Gesamtkonzernbesteuerung ist eine Alternative zum heute international üblichen Verfahren zur Besteuerung von multinationalen Unternehmen. In der EU-Kommission wird UT als Gemeinsame konsolidierte Körperschaftssteuerbemessungsgrundlage (GKKB) bezeichnet. Andere übliche Begriffe in der Fachliteratur sind Formelaufteilung (englisch Formulary Apportionment) und Country-by-Country-Reporting (CbCR). Die Einführung der Unitary Taxation wird seit längerem in der OECD und der EU diskutiert, wird im Ergebnis aber bislang von den meisten Staaten abgelehnt. Die USA und Kanada benutzen das Verfahren der Unitary Taxation seit Jahrzehnten, um intern die Steuererhebung zwischen den Bundesstaaten abzustimmen. Einige Nichtregierungsorganisationen wie das Tax Justice Network, Attac und WEED sehen in der Unitary Taxation eine Möglichkeit, die massive Steuervermeidung von multinationalen Konzernen zu verhindern und Entwicklungsländern überhaupt erst eine Erhebung von relevanten Unternehmenssteuern zu ermöglichen.
  • La répartition proportionnelle est une méthode de taxation qui alloue les profits (ou les pertes) d'une société ou d'un groupe à une juridiction spécifique dans laquelle cette société possède une présence fiscale. Il s'agit d'une alternative à la taxation par entité comptable, selon laquelle chaque branche ou filiale d'une société situé dans une juridiction est considérée comme une entité séparée, ce qui requiert l'établissement de prix pour les transactions avec d'autres parties de la société ou du groupe suivant le principe du prix de pleine concurrence, commun dans l'établissement d'un prix de transfert.
  • Formulary apportionment, also known as unitary taxation, is a 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. It is an alternative to separate entity accounting, under which a branch or subsidiary within the jurisdiction is accounted for as a separate entity, requiring prices for transactions with other parts of the corporation or group to be assigned according to the arm's length standard commonly used in transfer pricing. In contrast, 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 (unitary combination), and the method is then also known as worldwide unitary taxation. In the US, most states have adopted water's edge combined reporting which restricts the taxable group to just US domestic corporations and excludes "overseas business organization", i.e., unitary foreign affiliates and foreign parents.
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