An inverted image inspires a question comments on professor Ulrich Schreiber's "sales-based apportionment of profits" J. Scott, Wilkie
By: Wilkie, J. Scott
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Material type: 
ArticlePublisher: 2018Subject(s): VENTAS | BENEFICIOS | IMPUESTOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS | ELUSION FISCALOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 273-277Summary: 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?
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/4/5-11 (Browse shelf) | Available | BIT/2018/4/5-11 |
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?
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