Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/253971 
Year of Publication: 
2014
Series/Report no.: 
Columbia FDI Perspectives No. 137
Publisher: 
Columbia University, Columbia Center on Sustainable Investment (CCSI), New York, NY
Abstract: 
Given the unique products and the complex global structure of some MNEs, the economic substance of transactions within MNEs is often subject to question under separate accounting. For statistical purposes, formulary apportionment is a viable alternative to separate accounting as a method for locating production and income within MNEs.
Document Type: 
Research Report

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