Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,

R. Ortmann, TAF Working Paper No. 10 (2015).

Download
Restricted TAF_WP_010_Ortmann_2015.pdf 254.26 KB
Journal Article | English
Abstract
Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed. The latter systems produce uncertainty about the overall tax-liable share of the future group tax base. Counter-intuitively, I identify scenarios under which increased uncertainty leads to higher expected future group income. My results provide helpful insights for firms and policy makers debating the specific design of a formulary apportionment system.
Publishing Year
Journal Title
TAF Working Paper No. 10
LibreCat-ID

Cite this

Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. TAF Working Paper No 10. 2015.
Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. TAF Working Paper No. 10.
@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,}, journal={TAF Working Paper No. 10}, author={Ortmann, Regina}, year={2015} }
Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,.” TAF Working Paper No. 10, 2015.
R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,” TAF Working Paper No. 10, 2015.
Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,.” TAF Working Paper No. 10, 2015.
Main File(s)
File Name
TAF_WP_010_Ortmann_2015.pdf 254.26 KB
Access Level
Restricted Closed Access
Last Uploaded
2020-08-14T08:06:12Z


Link(s) to Main File(s)
Access Level
Restricted Closed Access

Export

Marked Publications

Open Data LibreCat

Search this title in

Google Scholar