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

since 1608, was purported to replace the taxation in kind like indigenous products to the unitary taxation of rice in a certain amount as explained below...

In American law, the unitary executive theory is a Constitutional law theory according to which the President of the United States has sole authority...

comparison with the unitary state. France and Japan, for example, have been unitary for many centuries. The Austrian Empire was a unitary state with crown...

and inefficient, it’s emphasized for its lower administrative costs and unitary system of providing welfare and support without discrediting the beneficiaries...

principles that should guide state taxation of the income of multinational corporations: Principle One: Water's edge unitary combination for both U.S. and...

permitted to file single returns for the members of a controlled group or unitary group, known as consolidated returns, at the federal level, and are allowed...

In the United Kingdom, taxation may involve payments to at least three different levels of government: central government (HM Revenue and Customs), devolved...

sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property...

to some federal units than others. Provinces are usually divisions of unitary states but occasionally the designation is also given to the federal units...