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Formulary apportionment leads to double taxation of the same profits unless there is agreement among all the jurisdictions on the formula to be used and the composition of the combined group. Tax could be avoided by manipulation of the components of the formula like the location of mobile assets.
James Campbell, Esq. (February 4, 1826 – April 21, 1900) was a Scots-Irish industrialist in sugar cane processing, who became one of the largest landowners in the United States Territory of Hawaiʻi, and a real estate developer. He was an immigrant to Hawaiʻi from Ireland.
The Land Court of the State of Hawaiʻi (originally, the Court of Land Registration in the former U.S. Territory of Hawaii) has exclusive jurisdiction in the Hawaiʻi State Judiciary over cases involving registered land titles. [1] The Land Court system of land registration was created by statute in 1903 as a Torrens system of land titles. [2]
Amfac, Inc., formerly known as American Factors and originally H. Hackfeld & Co., was a land development company in Hawaii. Founded in 1898 as a retail and sugar business, it was considered one of the so-called Big Five companies in the Territory of Hawaii.
In the absence of urban planning policies, property tax on real estate changes the incentives for developing land, which in turn affects land use patterns. One of the main concerns is whether or not it encourages urban sprawl. The market value of undeveloped real estate reflects a property's current use as well as its development potential. As ...
Genshiro Kawamoto (川本 源司郎, Kawamoto Genshiro, born 1932) is a Japanese businessman known for his real estate investments in Japan, California and Hawaii. [1] He is also notable for controversial real estate investments in the late 1980s, when he bought more than 170 properties, including many Oʻahu homes. [2]
A formulary is a list of pharmaceutical drugs, often decided upon by a group of people, for various reasons such as insurance coverage or use at a medical facility. [1] Traditionally, a formulary contained a collection of formulas for the compounding and testing of medication (a resource closer to what would be referred to as a pharmacopoeia ...
A frequently-proposed [107] [108] alternative to arm's-length principle-based transfer pricing rules is formulary apportionment, under which corporate profits are allocated according to objective metrics of activity such as sales, employees, or fixed assets. Some countries (including Canada and the United States) allocate taxing rights among ...