The Resource Does sales-only apportionment of corporate income violate international trade rules ?

Does sales-only apportionment of corporate income violate international trade rules ?

Label
Does sales-only apportionment of corporate income violate international trade rules ?
Title
Does sales-only apportionment of corporate income violate international trade rules ?
Creator
Subject
Language
  • eng
  • eng
Summary
Is is suggested that single-sales-factor apportionment violates GATT
Citation source
  • In: Tax notes international. - Arlington. - Vol. 27 (2002),
  • In: 2002 WTD 174-14 ; 9 p
http://library.link/vocab/creatorName
  • McLure, C.E. (Jr.)
  • Hellerstein, W
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • GATT
Label
Does sales-only apportionment of corporate income violate international trade rules ?
Instantiates
Publication
Note
20021003
Label
Does sales-only apportionment of corporate income violate international trade rules ?
Publication
Note
20021003

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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