Toward a 21st-Century International Tax Regime

Tax AnalystsBy Reuven S. Avi-Yonah and Kimberly A. Clausing

In this article, the authors argue that the United States should consider adopting sales-based formulary apportionment and applying it to all large enterprises because it is more likely to lead to a stable outcome than recent OECD proposals and has important advantages relative to other proposals such as residual profit allocation by income or the destination-based cash flow tax.

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By Reuven S. Avi-Yonah and Kimberly A. Clausing, posted on Wednesday August 28, 2019

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