Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split-Reference-Cited by-同舟云学术

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Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

Published:2008 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Avi-Yonah Reuven S.,Clausing Kimberly A.,Durst Michael C.

Publisher

Elsevier BV

Reference48 articles.

1. Recent Developments in the Debate on Deferral;Rosanne Altshuler;Tax Notes. 10 April,2000

2. International Aspects of Recommendations from the President's Advisory Panel on Federal Tax Reform;Rosanne Altshuler;International Tax Policy Forum Presentation,2005

3. The Delineation and Apportionment of An EU Consolidated Tax Base for Multi-Jurisdictional Corporate Income Taxation: A Review of Issues and Options;Ana Agundez-Garcia;European Commission Taxation Paper,2006

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