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

Wilkie, J.S.

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

Journal

Author

Wilkie, J.S.

Country

International; OECD

Published Date

23 March 2018

Issue

Bulletin for International Taxation 2018 (Volume 72), No. 4/5

DOI

https://doi.org/10.59403/1dphgn0

Document

Go to Tax Research Platform

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?

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