Reflections on Separate Enterprise vs. Formulary Apportionment
Reflections on Separate Enterprise vs. Formulary Apportionment

Author(s): Stef van Weeghel
Subject(s): Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: OECD Pillar One project; business profits; global formulatory apportionment; separate enterprise method
Summary/Abstract: This contribution contains reflections on the international system for the taxation of business profits and puts the current discussion regarding the OECD Pillar One project in a historic context. The OECD transfer pricing guidelines imply that global formulary apportionment is to be rejected, but the Pillar One project in fact would introduce that system as an overlay to the existing separate enterprise method.

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