Does sales-only apportionment of corporate income violate international trade rules?
| Year of publication: |
2002
|
|---|---|
| Authors: | Jr., Charles McLure ; Hellerstein, Walter |
| Published in: |
CESifo Forum. - München : ifo Institut für Wirtschaftsforschung an der Universität München, ISSN 2190-717X. - Vol. 03.2002, 4, p. 23-30
|
| Publisher: |
München : ifo Institut für Wirtschaftsforschung an der Universität München |
| 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 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Article |
| Language: | English |
| Other identifiers: | hdl:10419/166140 [Handle] RePec:ces:ifofor:v:3:y:2002:i:04:p:23-30 [RePEc] |
| Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H70 - State and Local Government; Intergovernmental Relations. General |
| Source: |
Persistent link: https://www.econbiz.de/10011695713