On formulary allocation of profits, what you're basically doing is choosing different criteria to ascertain what amount is going to be taxed. This is already done in Canada to determine which province a company should be taxed in. I think the criteria used are payroll and sales, so you look for that economic substance and then tax accordingly.
Unitary treatment of multinational corporations is so that there can't be this shifting of profits within their own supply chains in a way that's meant solely to be advantageous for tax treatment, as opposed to accurately reflecting where the commerce takes place. It allows it to be taxed in the appropriate country so that it goes into the—