Concepedia

Separate Entity Principle

The Separate Entity Principle is a foundational accounting and tax attribution concept in international business profit allocation that treats a permanent establishment as a distinct and independent entity from its parent enterprise for the purpose of determining taxable profits, despite their legal or operational integration.

12

Publications

330

Citations

21

Authors

14

Institutions

Publications per year

2017–2026

3

Variants

Separate Entity Approach

Parents

Publications

12

<scp>Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices</scp>

Charles E. Hyde, Chongwoo Choe · Journal of Economics & Management Strategy · 2005 · 84 citations · Full text

, , +13

THE COMPANY AS A SEPARATE LEGAL ENTITY

Murray A. Pickering · Modern Law Review · 1968 · 59 citations · Full text

, , +14

Corporation tax as a problem of MNC organisational circuits: The case for unitary taxation

Jamie Morgan · The British Journal of Politics and International Relations · 2016 · 32 citations · Full text

, , +12

Pursuing shareholder value: The rhetoric of James Hardie

Lee Moerman, Sandra van der Laan · Accounting Forum · 2007 · 26 citations

, , +16

Organizing Competition and Cooperation after American Needle

Randal C. Picker · SSRN Electronic Journal · 2010 · 25 citations · Full text

, , +13

1–5 of 12

Authors

21

  1. MG
    Marie G. Rudden

    Cornell University, United States

    1 publications · 17 citations

    1

    h-index

  2. JH
    Jason Harris

    The University of Sydney, Australia

    1 publications · 21 citations

    1

    h-index

  3. CR
    Carol Rinnert

    Hiroshima University, Japan

    1 publications · 15 citations

    1

    h-index

  4. HS
    Harshit Saxena

    1 publications · 10 citations

    1

    h-index

  5. AN
    Ahmad Nasyran Azrae

    Northern University of Malaysia, Malaysia

    1 publications · 16 citations

    1

    h-index

1–5 of 21

Institutions

14

  1. The University of Sydney

    Sydney, Australia

    2 h-index

    2 publications

    47 citations

  2. UNSW Sydney

    Sydney, Australia

    1 h-index

    1 publications

    84 citations

  3. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    25 citations

  4. Metropolitan State University of Denver

    Denver, United States

    1 h-index

    1 publications

    13 citations

  5. City University of Hong Kong

    Hong Kong, Hong Kong

    1 h-index

    2 publications

    24 citations

  6. Hiroshima University

    Hiroshima, Japan

    1 h-index

    1 publications

    15 citations

  7. Northern University of Malaysia

    Jitra, Malaysia

    1 h-index

    3 publications

    48 citations

  8. University of Wollongong

    Wollongong, Australia

    1 h-index

    1 publications

    26 citations

1–8 of 14

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 47 citations

    3

    h-index

  2. Accounting Forum

    1 publications · 26 citations

    1

    h-index

  3. Modern Law Review

    1 publications · 59 citations

    1

    h-index

  4. 1

    h-index

  5. Journal of Economics & Management Strategy

    JEMS · 1 publications · 84 citations

    1

    h-index

1–5