Using global formulary apportionment for international profit allocation: The case of Indonesia's mining industry

Phionesgo, Einsny (2015) Using global formulary apportionment for international profit allocation: The case of Indonesia's mining industry. Masters by Research thesis, Queensland University of Technology.


My thesis examined an alternative approach, referred to as the unitary taxation approach to the allocation of profit, which arises from the notion that as a multinational group exists as a single economic entity, it should be taxed as one taxable unit.

The plausibility of a unitary taxation regime achieving international acceptance and agreement is highly contestable due to its implementation issues, and economic and political feasibility.

Using a case-study approach focusing on Freeport-McMoRan and Rio Tinto's mining operations in Indonesia, this thesis compares both tax regimes against the criteria for a good tax system - equity, efficiency, neutrality and simplicity.

This thesis evaluates key issues that arise when implementing a unitary taxation approach with formulary apportionment based on the context of mining multinational firms in Indonesia.

Impact and interest:

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ID Code: 90734
Item Type: QUT Thesis (Masters by Research)
Supervisor: Sadiq, Kerrie & Chapple, Ellie
Keywords: Unitary Taxation, International Profit Allocation, Indonesia' Mining Industry, Arm's Length Principle, Formulary Apportionment
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Institution: Queensland University of Technology
Deposited On: 12 Jan 2016 06:18
Last Modified: 12 Jan 2016 06:18

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