IDEAS home Printed from https://ideas.repec.org/a/ces/ifofor/v3y2002i04p23-30.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://www.cesifo.org/DocDL/forum4-02-special1.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:ifofor:v:3:y:2002:i:04:p:23-30. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.