An Inverted Image Inspires a Question: Comments on Professor Ulrich Schreiber’s “Sales-Based Apportionment of Profits”

Journal
Wilkie, J.S.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 4/5
FormatPDF
EUR
40
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45
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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?