{"title":"Slicing the Shadow: A Proposal for Updating U.S. International Taxation","authors":"R. Avi-Yonah","doi":"10.2139/ssrn.3920267","DOIUrl":null,"url":null,"abstract":"This article advances a proposal for market-based formulary apportionment.","PeriodicalId":83420,"journal":{"name":"University of Michigan journal of law reform. University of Michigan. Law School","volume":"17 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-09-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"University of Michigan journal of law reform. University of Michigan. Law School","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3920267","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 4
Abstract
This article advances a proposal for market-based formulary apportionment.