The need for liquidity was already addressed in deciding the apportionment among personal risk, market risk and aspirational risk.
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Apportionment means you take the net profit and apply a percentage factor derived from sales, property owned and payroll.
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The reality is that this is a plain old income tax, exempt from the apportionment requirement by the 16th Amendment.
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The better approach, argue the authors, is to use risk analysis and correct pricing to encourage market apportionment of environmental costs.
The South and West are likely to continue to add congressional districts lost by the Northeast and Midwest after the 2010 congressional apportionment.
Such an inflexible apportionment of jobs, rather like an old-fashioned assembly line, flouts modern management techniques where team members typically float between roles.
Formula apportionment appeals to governments with high corporate tax rates because it would increase their revenues, while jurisdictions with pro-growth policies would lose out.
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Formula apportionment is attractive to governments that have punitive tax regimes, and it would be a blow to nations with more sensible low-tax systems.
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Arbitrary apportionment erodes incentives for investment in jurisdictions with better tax policy, undermining tax competition and thereby leading to an increase in global tax burdens.
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When flow through entities operate in multiple states they typically do an apportionment based on payroll, sales and property similar to what most corporations do.
So if we are very conservative and say that India will only add 1%, that leaves 1.5% percent apportionment growth for the rest of the world.
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If a formula apportionment system had been in place, the world would have been left with much higher tax rates, and thus less investment and economic growth.
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Mr Kennedy's approach is to examine various themes peacekeeping, economic development, security and so on leaning over backwards in his apportionment of criticism (loads of it) and praise (much less).
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.
Formula apportionment would allow tax bureaucrats to concoct a system for arbitrarily changing the existing distribution of business income, with a clear goal of forcing companies to over-state their taxable income in high-tax nations.
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There has to be accountability over which team has undertaken what element of work in the research and development process, and in doing so there has to be an apportionment of the overall savings.
In addition, United provided Rogers a duty time apportionment for her flights during 2007 that apportioned the minutes of her flight times within or over the United States, international waters, and foreign countries.
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But soon they were squabbling about housework, and about the apportionment of their duties in a building they managed, and about the money he was making or not making, as he tried to launch a new company.
Days in which a team member is on the disabled list performing no services for the team will not be apportioned to any particular state, but will be included in the total number of duty days for apportionment purposes.
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The redistricting ruling may well have more political fallout than House apportionment: the redrawing of congressional districts takes place in every state, whereas only a handful of seats are at risk from the juggling of total state populations that takes place in the House.
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