Polish translation: metoda globalnego klucza alokalcji/podzialu
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English to Polish translations [PRO] Bus/Financial
English term or phrase:global formulary aportionment
metoda alternatywna do zasady cen rynkowych (wytyczne OECD dot. cen transferowych)
"a global formulary apportionment method would allocate the global profits of an MNE group on a consolidated basis among the associated enterprises in different countries on the basis of a predetermined and mechanistic formula. There would be three essential components to applying a global formulary apportionment method: determining the unit to be taxed, i.e. which of the subsidiaries and branches of an MNE group should comprise the global taxable entity; accurately determining the global profits; and establishing the formular to be used to allocate the global profits of the unit"