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  2. Apportionment - Wikipedia

    en.wikipedia.org/wiki/Apportionment

    The legal term apportionment (French: apportionement; Mediaeval Latin: apportionamentum, derived from Latin: portio, share), also called delimitation, [1] is in general the distribution or allotment of proper shares, [2] though may have different meanings in different contexts. Apportionment can refer to estate, the amount of compensation ...

  3. Apportionment (OMB) - Wikipedia

    en.wikipedia.org/wiki/Apportionment_(OMB)

    An apportionment is an Office of Management and Budget-approved plan to use budgetary resources (31 U.S.C. §§ 1513–b; Executive Order 11541). [1] It typically limits the obligations the federal government may incur for specified time periods, programs, activities, projects, objects, etc. [1] An apportionment is legally binding, and obligations and expenditures (disbursements) that exceed ...

  4. Formulary apportionment - Wikipedia

    en.wikipedia.org/wiki/Formulary_apportionment

    Formulary apportionment, also known as unitary taxation, is a method of splitting the total pre-tax profit earned (or loss incurred) by a multinational between the tax jurisdictions where it does business.

  5. Apportionment (disambiguation) - Wikipedia

    en.wikipedia.org/wiki/Apportionment_(disambiguation)

    Apportionment is a legal term for distribution or allotment in proper shares. ... (OMB), distribution of US government funds; New Jersey Apportionment Commission;

  6. Mathematics of apportionment - Wikipedia

    en.wikipedia.org/wiki/Mathematics_of_apportionment

    An apportionment method is denoted by a multivalued function (,); a particular -solution is a single-valued function (,) which selects a single apportionment from (,). A partial apportionment method is an apportionment method for specific fixed values of n {\displaystyle n} and h {\displaystyle h} ; it is a multivalued function M ∗ ( t ...

  7. Common Consolidated Corporate Tax Base - Wikipedia

    en.wikipedia.org/wiki/Common_Consolidated...

    The so-called formula apportionment (FA) usually employs factors like capital, sales and labour on which the allocation is based. Prior to the allocation, these factors need to be weighted. Finally, every allocated share of profit is taxed in the respective Member State with the relevant corporate tax rate.

  8. Taxing and Spending Clause - Wikipedia

    en.wikipedia.org/wiki/Taxing_and_Spending_Clause

    These include both requirements for the apportionment of direct taxes and the uniformity of indirect taxes, the origination of revenue bills within the House of Representatives, the disallowal of taxes on exports, the General Welfare requirement, the limitation on the release of funds from the treasury except as provided by law, and the ...

  9. Fund of funds - Wikipedia

    en.wikipedia.org/wiki/Fund_of_funds

    Some funds of hedge funds might have only one hedge fund in them, which lets ordinary investors into a highly acclaimed fund, or many hedge funds. Funds of hedge funds generally charge a fee for their services, always in addition to the hedge fund's management and performance fees, which can be 1.5% and 15–30%, respectively.