The Resource Toward a 21st-century international tax regime

Toward a 21st-century international tax regime

Label
Toward a 21st-century international tax regime
Title
Toward a 21st-century international tax regime
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors argue that the United States should consider adopting sales-based formulary apportionment and applying it to all large enterprises because it is more likely to lead to a stable outcome than recent OECD proposals and has important advantages relative to other proposals such as residual profit allocation by income or the destination-based cash flow tax
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 9 ; p. 839-849
http://library.link/vocab/creatorName
  • Avi-Yonah, R.S
  • Clausing, K.A
Geographic coverage
  • North America
  • International
Language note
English
http://library.link/vocab/subjectName
  • international taxation
  • residual profit split method
  • cash flow tax
  • formulary apportionment
Label
Toward a 21st-century international tax regime
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/T/TNI/vol.95/9_839-849.pdf
Publication
Note
20190919

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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