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The long shadow of history : sovereignty, tax assignment, legislation, and judicial decisions on corporate income taxes in the US and the EU

McLure, Charles E. - In: Comparative fiscal federalism : comparing the European …, (pp. 119-190). 2007

Persistent link: https://www.econbiz.de/10014559913

Understanding uniformity and diversity in state corporate income tax

McLure, Charles E. - In: National tax journal 61 (2008) 1, pp. 141-159

Persistent link: https://www.econbiz.de/10003698749

Thinking straight about the taxation of electronic commerce : tax principles, compliance problems, and nexus

McLure, Charles E. - In: Tax policy and the economy 16 (2002), pp. 115-140

Persistent link: https://www.econbiz.de/10001684400

Does sales-only apportionment of corporate income violate international trade rules?

McLure, Charles E.; Hellerstein, Walter - In: CESifo forum : a bi-monthly journal on European … 3 (2002) 4, pp. 23-30

Persistent link: https://www.econbiz.de/10001726193

The European commissionś report on company income taxation : what the EU can learn from the experience of the US states

Hellerstein, Walter; McLure, Charles E. - In: International tax and public finance 11 (2004) 2, pp. 199-220

Persistent link: https://www.econbiz.de/10001911379

Does sales-only apportionment of corporate income violate the GATT?

McLure, Charles E.; Hellerstein, Walter - 2002

Persistent link: https://www.econbiz.de/10001683293

Does Sales-Only Apportionment of Corporate Income Violate the GATT?

McLure, Charles E.; Hellerstein, Walter - 2021

There has been a pronounced change in the formulas states use to apportion the income of multistate corporations from one that placed equal weight on payroll, profits, and sales to one that places at least half the weight on sales, and eight base apportionment solely on sales. This paper, which...

Persistent link: https://www.econbiz.de/10013210542