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Allocating Business Profits for Tax Purposes : A Proposal to Adopt a Formulary Profit Split
Avi-Yonah, Reuven S., (2009)
A Price-Based Royalty Tax?
Clausing, Kimberly A., (2016)
The Tax Policy Outlook for Developing Countries : Reflections on International Formulary Apportionment
Durst, Michael C., (2015)