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Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax

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  • Avi-Yonah Reuven S.

    (Irwin I. Cohn Professor of Law, the University of Michigan; Professor in Residence, IBFD)

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  • Avi-Yonah Reuven S., 2016. "Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax," Nordic Tax Journal, Sciendo, vol. 2016(2), pages 69-76, November.
    • Handle: RePEc:vrs:notajo:v:2016:y:2016:i:2:p:69-76:n:3
    DOI: 10.1515/ntaxj-2016-0007
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    References listed on IDEAS

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    1. Altshuler, Rosanne & Grubert, Harry, 2010. "Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives?," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 1145-1184, December.
    2. Michael Devereux & Rita de la Feria, 2014. "Designing and Implementing a Destination-Based Corporate Tax," Working Papers 1407, Oxford University Centre for Business Taxation.
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    Cited by:

    1. Reuven Avi-Yonah & Haiyan Xu, 2018. "China and BEPS," Laws, MDPI, vol. 7(1), pages 1-26, January.

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