Accounting profits, tax profits and unitary taxation (revisited)

Unitary taxation requires the adoption of a set of rules that enables a combined group tax profit base to be determined. Setting aside questions as to which entities should be included and how the resultant profit should be allocated to relevant jurisdictions, this article focusses on the question o...

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Bibliographic Details

Main Authors:	Rhoda Brown, Lynne Oats
Format:	Default Article
Published:	2020
Subjects:	Other law and legal studies not elsewhere classified Corporation tax Generally Accepted Accounting Principles Groups of companies Profits Tax administration Tax principles Law
Online Access:	https://hdl.handle.net/2134/11955705.v1
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