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By Making a Water's Edge Election, the Multinational Taxpayer Can

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By making a water's edge election, the multinational taxpayer can limit the reach of the unitary theory to U.S.-based factors and income.


Definitions:

Population Standard Deviation

A measure of the dispersion of all values in a given population from the mean of that population.

Sampling Error

The discrepancy between a sample statistic and the true population parameter, which arises purely by chance.

Sample Size

Pertains to the count of items or participants chosen from a larger group for statistical examination.

Population

The total set of observations or elements from which samples can be drawn for statistical analysis.

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