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

Author

Listed:
  • Charles McLure Jr.
  • Walter Hellerstein

Abstract

No abstract is available for this item.

Suggested Citation

  • Charles McLure Jr. & Walter Hellerstein, 2002. "Does sales-only apportionment of corporate income violate international trade rules?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(04), pages 23-30, March.
    • Handle: RePEc:ces:ifofor:v:3:y:2002:i:04:p:23-30
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    File URL: https://www.cesifo.org/DocDL/forum4-02-special1.pdf
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    Citations

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    Cited by:

    1. Charles McLure Jr., 2005. "The European Commission‘s Proposals for Corporate Tax Harmonization," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(01), pages 32-41, April.
    2. Joann Martens Weiner, 2005. "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers 8, Directorate General Taxation and Customs Union, European Commission, revised Mar 2005.

    More about this item

    Keywords

    Unternehmensbesteuerung; Körperschaftsteuer; Ländersteuer; WTO-Regeln; Steuerbemessung; Exportsubvention; Vereinigte Staaten; Corporate taxation; Corporate income tax; State tax; WTO rules; Tax base; Export subsidies; United states;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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