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An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - In: National tax journal 74 (2021) 2, pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
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International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
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Transfer pricing issues
Dworin, Lowell - In: National tax journal 43 (1990) 3, pp. 285-291
Persistent link: https://www.econbiz.de/10001097242
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Royalities for intracompany sales of fancy trademarked cheese
Clauser, Laura - In: National tax journal 56 (2003) 3, pp. 503-512
Persistent link: https://www.econbiz.de/10002006992
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Tax reforms and evidence of transfer pricing
Swenson, Deborah - In: National tax journal 54 (2001) 1, pp. 7-25
Persistent link: https://www.econbiz.de/10001573740
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Inconsistent transfer prices and the location of mobile capital
De Waegenaere, Anja; Sansing, Richard C. - In: National tax journal 63 (2010) 4, pp. 1085-1110
Persistent link: https://www.econbiz.de/10009537827
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The U.S. state experience under formulary apportionment : are there lessons for international reform?
Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385
Persistent link: https://www.econbiz.de/10011590597
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Deferral and the optimal taxation of international investment income
Rousslang, Donald J. - In: National tax journal 53 (2000) 3,1, pp. 589-600
Persistent link: https://www.econbiz.de/10001534889
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Formula apportionment : is it better than the current system and are there better alternatives?
Altshuler, Rosanne; Grubert, Harry - In: National tax journal 63 (2010) 4, pp. 1145-1184
Persistent link: https://www.econbiz.de/10009537825
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Pillar Two's built-in escape hatch
Faulhaber, Lilian V. - In: National tax journal 76 (2023) 1, pp. 167-192
Persistent link: https://www.econbiz.de/10014317785