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

Type

Journal

Author

Wilkie, J.S.

Country

International; OECD

Published Date

March 23, 2018

Issue

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

DOI

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

Document

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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?

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