IMF Publications by Subject
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Formula apportionment:
2021
Title: Taxing Multinationals in Europe
Series: Departmental Paper No 2021/012
Date: May 25, 2021
Subject: Competition Corporate income tax Corporate taxes Financial markets Formula apportionment Revenue administration Tax policy Taxes
2019
Title: An Assessment of Global Formula Apportionment
Series: Working Paper No. 2019/213
Date: October 11, 2019
Subject: Corporate income tax Employment Formula apportionment Labor National accounts Personal income Revenue administration Taxes
Title: Corporate Taxation in the Global Economy
Series: Policy Paper No. 2019/007
Date: March 10, 2019
Subject: Corporate income tax Double taxation Formula apportionment Revenue administration Value-added tax
1998
Title: The Role of Allocation in a Globalized Corporate Income Tax
Series: Working Paper No. 1998/134
Date: September 1, 1998
Subject: Corporate income tax Corporate taxes Formula apportionment Income tax systems National accounts Personal income Taxes