Revisiting Global Formulary Apportionment.
Virginia Tax Review 2010, Spring, 29, 4
-
- 2,99 €
-
- 2,99 €
Publisher Description
INTRODUCTION A formidable tangle of international tax rules currently divides global jurisdiction to tax. Would formulary apportionment fix it? One proposal advocates the global allocation of corporate income based mainly on sales. This Article questions the claim that the unilateral U.S. adoption of such an approach would produce a simpler system with minimal tax incentives for the location of production assets or the organization of multinational corporations (MNCs).
More Books by Virginia Tax Review
Capital Income Taxation and Progressivity in a Global Economy.
2010
Tax Information Reporting and Compliance in the Cross-Border Context.
2007
Using the Social Background Model to Explain Who Wins Federal Appellate Tax Decisions: Do Less Traditional Judges Favor the Taxpayer?
2005
A Malthusian Analysis of the Socalled Dynasty Trust.
2009
Reinvigorating Tax Expenditure Analysis and Its International Dimension.
2008
The Aftermath of the Cash Balance Controversy: Applying the Contribution-Based Test for Age Discrimination to Traditional Defined Benefit Pensions.
2009