Reference health
Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split
17/17 checkable references clean · checked 2026-08-29
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
31 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 17 checked references that resolve
resolves10.2139/ssrn.1017524
The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation
resolves10.1086/NTJ41789030
THE STATE SOLUTION TO THE FEDERAL GOVERNMENT'S INTERNATIONAL TRANSFER PRICING PROBLEM
resolves10.1016/j.intaccaudtax.2011.06.004
Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms
resolves10.1023/A:1026329920854
Taxation and Foreign Direct Investment: A Synthesis of Empirical Research
resolves10.17310/ntj.2002.2.03
Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis
resolves10.1111/j.1467-9442.2008.00551.x
Why the European Union Should Adopt Formula Apportionment with a Sales Factor*
resolves10.1016/s0047-2727(99)00036-5
Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment
resolves10.17310/ntj.2001.4.06
Structuring an Exemption System for Foreign Income of U.S. Corporations
resolves10.2139/ssrn.268312
Competitive, Political, and Economic Factors Influencing State Tax Policy Changes
resolves10.1023/A:1008664408465
The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis
The 31 references without a DOI — listed, not checked
no DOI — not checkedRecent Developments in the Debate on Deferral
no DOI — not checkedInternational Aspects of Recommendations from the President's Advisory Panel on Federal Tax Reform
no DOI — not checkedref3
no DOI — not checkedThe Delineation and Apportionment of An EU Consolidated Tax Base for Multi-Jurisdictional Corporate Income Taxation: A Review of Issues and Options
no DOI — not checkedref5
no DOI — not checkedReforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment
no DOI — not checkedThe Silver Lining: The International Tax Provisions of the American Jobs Creation Act -A Reconsideration
no DOI — not checkedref13
no DOI — not checkedFederal Formulary Apportionment As An Alternative To Arm's Length Pricing: From The Frying Pan To The Fire?
no DOI — not checkedA Statutory Proposal for U.S. Transfer Pricing Reform
no DOI — not checkedClearing Away the Sand: Retrospective Methods and Prospective Documentation in Transfer Pricing Today
no DOI — not checkedref24
no DOI — not checkedref25
no DOI — not checkedref26
no DOI — not checkedref27
no DOI — not checkedEviscerating the Foreign Tax Credit Limitations and Cutting The Repatriation Tax -What's ETI Repeal Got to Do With It
no DOI — not checkedref29
no DOI — not checkedKovacs Optimistic On CCTB Despite Opposition
no DOI — not checkedHouse-Passed ETI Bill Sets Stage for Difficult Conference
no DOI — not checkedThrow Territorial Taxation From the Train
no DOI — not checkedThe Unitary Method and the Myth of Arm's Length
no DOI — not checkedWhen Is a Subsidiary a Permanent Establishment of Its Parent?
no DOI — not checkedref37
no DOI — not checkedNews Analysis: Another Transfer Pricing Dispute in the Litigation Pipeline
no DOI — not checkedref40
no DOI — not checkedref41
no DOI — not checkedref42
no DOI — not checkedTestimony before the President's Advisory Panel on Federal Tax Reform
no DOI — not checkedref46
no DOI — not checkedFormulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada
no DOI — not checkedMemorandum to Congress: You Wouldn't Like Worldwide Formulary Apportionment
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