On April 25-26th 2019 a 1.5 day workshop was held at CIRANO, co-organized by Rick Krever (University of Western Australia) and François Vaillancourt (Université de Montréal and CIRANO).

It examined issues associated with formulary apportionment of profits for taxation purpose. It looked at the history of formula apportionment, its use in Canada, the USA and potentially the EU, its use in unilateral or multilateral, single or multi sector and related entities contexts and its relevance to international tax sharing.