Sales-Based Apportionment of Profits

Journal
Schreiber, U.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 4/5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.