The Resource An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"

An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"

Label
An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
Title
An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
Creator
Subject
Language
eng
Summary
In this article, the author offers some observations in response to Professor Schreiber's proposal for the apportionment of business profits earned by multinational enterprises and concludes with a question: Why not a minimum tax possibly configured as a withholding tax?
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 72 (2018), no. 4/5 (Special issue) ; p. 273-277
http://library.link/vocab/creatorName
Wilkie, J.S
Geographic coverage
  • International
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • attribution of profits
  • minimum tax
  • withholding tax
Label
An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
Instantiates
Publication
Label
An inverted image inspires a question : comments on professor Ulrich Schreiber's "sales-based apportionment of profits"
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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