Does sales-only apportionment of corporate income violate international trade rules?

Charles McLure and Walter Hellerstein

CESifo Forum, 2002, vol. 3, issue 04, 23-30

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 (search for similar items in EconPapers)
JEL-codes: H20 H70 (search for similar items in EconPapers)
Date: 2002
References: View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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