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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.
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 ...
Apportionment is a legal term for distribution or allotment in ... Formulary apportionment, ... distribution of US government funds; New Jersey Apportionment ...
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 ...
Plus, the agreement would have required the industry to pass along all rebates to the health plan sponsors, which include insurers and employers, in the commercial insurance market.
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 ...
Billionaire Elon Musk, a key adviser to the incoming Trump administration, called for the Consumer Financial Protection Bureau to be eliminated, setting his sights on a regulator that has often ...
The apportionment created by this statute is "apportionment in respect of time." The cases to which it applies are mainly cases of either: apportionment of rent due under leases where at a time between the dates fixed for payment the lessor or lessee dies, or some other alteration in the position of parties occurs; or