Does Sales-only Apportionment of Corporate Income Violate the GATT?
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https://www.nber.org/papers/w9060
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资源简介：
There has been a pronounced change in the formulas states use to apportion the income of multistate corporations from one that placed equal weight on payroll, profits, and sales to one that places at least half the weight on sales, and eight base apportionment solely on sales. This paper, which is
提供机构：
美国国家经济研究局
创建时间：
2002-07-01
