<oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><dc:coverage>United States, Georgia, Clarke County, Athens, 33.96095, -83.37794</dc:coverage><dc:creator>Hellerstein, Walter</dc:creator><dc:date>2020-01-01</dc:date><dc:description>&lt;p&gt;Chapter in the book &lt;em&gt;The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option&lt;/em&gt; (Wolters Kluwer, 2020).&lt;/p&gt;</dc:description><dc:description>multinational business -- income -- tax -- formulary apportionment -- business entities -- United States -- Business Organizations Law -- Tax Law</dc:description><dc:format>application/pdf</dc:format><dc:rights>http://rightsstatements.org/vocab/InC/1.0/</dc:rights><dc:subject>University of Georgia. School of Law</dc:subject><dc:subject>Law--Study and teaching</dc:subject><dc:subject>University of Georgia--Faculty</dc:subject><dc:title>The Application of Formulary Apportionment to Related Entities: Lessons from the US Experience</dc:title><dc:type>Text</dc:type></oai_dc:dc>