Article in Journal
Does sales-only apportionment of corporate income violate international trade rules?
Charles McLure Jr., Walter Hellerstein
Ifo Institute for Economic Research, Munich, 2002
in: CESifo Forum 3 (4), 23 - 30
Ifo Institute for Economic Research, Munich, 2002
in: CESifo Forum 3 (4), 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
JEL Classification: H200,H700
Included in
CESifo Forum 4/2002 (Winter)
Ifo Institute for Economic Research, Munich, 2002