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Global formulary apportionment method
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Global method, английский
Under the global method, the profits of each member of a multinational enterprise (mne) are not calculated on the basis of arm`s length dealings, but rather the total profit of the enterprise is allocated to the members of the multinational enterprise on the basis of, for example, the turnover of each member, the expenses incurred by each member or the labour cost of each member.
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Tax equality, английский
Leveraging, английский
Инвестирование заемных средств
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