Sales-Based Apportionment of Profits

Ulrich K. Schreiber

20 citations0/0 files storedBulletin for international taxation

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

The author, in this article, considers the sales-based apportionment of profits in the context of, and as a response to the issues raised by, the OECD Base Erosion and Profit Shifting Project.

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References

2012Incentives for Tax Planning and Avoidance: Evidence from the Field 2007Why do firms hold so much cash? A tax-based explanation 2002Evaluating Tax Policy for Location Decisions 2008How International Law Works 2010Corporate taxes and the location of intangible assets within multinational firms 2013The Reputational Costs of Tax Avoidance 2012Corporate taxation and the choice of patent location within multinational firms 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location

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