Wilkie, J. Scott
An inverted image inspires a question comments on professor Ulrich Schreiber's "sales-based apportionment of profits" / J. Scott, Wilkie .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
In this article, the author offers some observations in response to Professor Schreiber's proposal for the apportionment of business profits earned by multinational enterprises and concludes with a question: Why not a minimum tax possibly configured as a withholding tax?
VENTAS
BENEFICIOS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 273-277
An inverted image inspires a question comments on professor Ulrich Schreiber's "sales-based apportionment of profits" / J. Scott, Wilkie .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
In this article, the author offers some observations in response to Professor Schreiber's proposal for the apportionment of business profits earned by multinational enterprises and concludes with a question: Why not a minimum tax possibly configured as a withholding tax?
VENTAS
BENEFICIOS
IMPUESTOS
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PROGRAMAS
ELUSION FISCAL
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 273-277