The Resource Does sales-only apportionment of corporate income violate international trade rules ?
Does sales-only apportionment of corporate income violate international trade rules ?
Resource Information
The item Does sales-only apportionment of corporate income violate international trade rules ? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Does sales-only apportionment of corporate income violate international trade rules ? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Is is suggested that single-sales-factor apportionment violates GATT
- Language
- eng
- Label
- Does sales-only apportionment of corporate income violate international trade rules ?
- Title
- Does sales-only apportionment of corporate income violate international trade rules ?
- Language
- 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 ?
- Label
- Does sales-only apportionment of corporate income violate international trade rules ?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Does-sales-only-apportionment-of-corporate-income/gzcdJbbwkZs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Does-sales-only-apportionment-of-corporate-income/gzcdJbbwkZs/">Does sales-only apportionment of corporate income violate international trade rules ?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Does-sales-only-apportionment-of-corporate-income/gzcdJbbwkZs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Does-sales-only-apportionment-of-corporate-income/gzcdJbbwkZs/">Does sales-only apportionment of corporate income violate international trade rules ?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
