An inverted image inspires a question comments on professor Ulrich Schreiber's "sales-based apportionment of profits" J. Scott, Wilkie
By: Wilkie, J. Scott.
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 |
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Artículos | IEF | IEF | BIT/2018/4/5-11 (Browse shelf) | Available | BIT/2018/4/5-11 |
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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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