unitary tax; combined taxation
A tax system where the worldwide income of a multinational group is combined and apportioned to a jurisdiction, as opposed to separate entity taxation. Often discussed in the context of unitary taxation proposals. See also ユニタリータックス.
See also: ユニタリータックス
Unitary taxation has a significant impact on the tax strategies of multinational corporations.
A unitary tax system has been introduced in this country.
Katakana loanword for 'unitary tax', often used interchangeably with 合算課税 in Japanese tax discussions.
Compound of 合算 (combined total) and 課税 (taxation). The term is a direct translation of the English 'unitary tax'.