Does sales-only apportionment of corporate income violate international trade rules?
Year of publication: |
2002
|
---|---|
Authors: | Charles McLure Jr. ; Hellerstein, Walter |
Published in: |
CESifo Forum. - ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V.. - Vol. 3.2002, 4, p. 23-30
|
Publisher: |
ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V. |
Subject: | Unternehmensbesteuerung | Körperschaftsteuer | Ländersteuer | WTO-Regeln | Steuerbemessung | Exportsubvention | Vereinigte Staaten | Corporate taxation | Corporate income tax | State tax | WTO rules | Tax base | Export subsidies | United states |
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