Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax-Reference-Cited by-同舟云学术

Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax

Published:2016-11-01 Issue:2 Volume:2016 Page:69-76
ISSN:2246-1809
Container-title:Nordic Tax Journal
language:en
Short-container-title:

Author:

Avi-Yonah Reuven S.¹

Affiliation:

1. Irwin I. Cohn Professor of Law, the University of Michigan; Professor in Residence, IBFD

Publisher

Walter de Gruyter GmbH

Link

https://www.sciendo.com/pdf/10.1515/ntaxj-2016-0007

Reference35 articles.

1. Altshuler, Rosanne and Harry Grubert. 2010. “Formula Apportionment: Is it Better than the Current System and are there Better Alternatives,” National Taxjournal 63(4) 1145.

2. Auerbach, Alan and Michael Devereux and Helen Simpson (2008). “Taxing Corporate Income,” NBER Working Paper 14494.

3. Australian Government Treasury. 2015. Tax Laws Amendment (Tax Integrity: GST and Digital Products) Bill 2015 “Exposure Draft Explanatory Material:” 1-23.

4. Avi-Yonah, Reuven. 2016. “A Proposal for Unitary Taxation and Formulary Apportionment (UT+FA) to Tax Multinational Enterprises,” in Peter Dietsch and Thomas Rixen (eds.), Global Tax Governance, 289.

5. Avi-Yonah, Reuven. 2016. “Constructive Unilateralism: U.S. Leadership and International Taxation,” 42 International TaxJ. 17.

Cited by 6 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Reconstruction Concept of The Meaning of Permanent Establishment Physical Presence for Tax Purposes;Journal of Tax Reform;2024

2. Comparative technical-economic evaluation of offshore container port systems;Ships and Offshore Structures;2023-06-20

3. Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes;Nordic Tax Journal;2021-09-18

4. Ways to improve taxation for digital companies;Fìnansi Ukraïni;2019-11-19

5. China and BEPS;Laws;2018-01-24