History and Theory of Formulary Apportionment

Rick Krever, Peter Mellor

Research output: Chapter in Book/Conference paperChapter

Original languageEnglish
Title of host publicationThe Allocation of Multinational Business Income
Subtitle of host publicationReassessing the Formulary Apportionment Option
EditorsRichard Krever, François Vaillancourt
Place of PublicationAlphen aan den Rijn
PublisherKluwer Law International
Chapter1
Pages9-39
Number of pages31
Volume76
ISBN (Print)978-94-035-0614-2
Publication statusPublished - 2020

Publication series

NameSeries on International Taxation

Cite this

Krever, R., & Mellor, P. (2020). History and Theory of Formulary Apportionment. In R. Krever, & F. Vaillancourt (Eds.), The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option (Vol. 76, pp. 9-39). (Series on International Taxation). Alphen aan den Rijn: Kluwer Law International.