International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation
Author:
Publisher
Elsevier BV
Reference20 articles.
1. Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split;R Avi-Yonah;Florida Tax Review,2009
2. Corporate Tax Payments under Formulary Apportionment: Evidence from the Financial Reports of 50 Major U.S. Multinational Firms';K Clausing;International Centre for Tax,2011
3. The Effects of E.U. Formula Apportionment on Corporate Tax Revenues;A Cobham;Handbook of Accounting,2008
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