The U.S. state experience under formulary apportionment : are there lessons for international reform?
Kimberly A. Clausing
| Year of publication: |
June 2016
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|---|---|
| Authors: | Clausing, Kimberly A. |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 69.2016, 2, p. 353-385
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| Subject: | international taxation | formulary apportionment | income shifting | corporate taxation | corporate tax revenue | Unternehmensbesteuerung | Corporate taxation | USA | United States | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuereinnahmen | Tax revenue | Verrechnungspreis | Transfer pricing | Doppelbesteuerung | Double taxation | Welt | World | Internationales Steuerrecht | International tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.17310/ntj.2016.2.04 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011590597