Indirect costs allocation must balance attribution and allocation so export incentives are limited but not nullified. Indirect costs are costs other than direct costs apportioned by the ratio of export turnover to total turnover; the apportionment uses total turnover as ... Summary
Indirect costs allocation must balance attribution and allocation so export incentives are limited but not nullified.
Indirect costs are costs other than direct costs apportioned by the ratio of export turnover to total turnover; the apportionment uses total turnover as the denominator and must include a proportionate share of manufacturing division costs where relevant. Allocation must be balanced with the principle of attribution so that the mechanism limits but does not eliminate the export-linked incentive.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
