Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Corporate income taxation (1)
- Customary international law (1)
- EC (1)
- European Community treaty (1)
- Formulary Apportionment Method (1)
-
- GATT (1)
- General Agreement on Tariffs and Trade (1)
- International taxation (1)
- Multinational corporations (1)
- NAFTA (1)
- Non-tax treaties (1)
- North American Free Trade Agreement (1)
- Residence-based taxation (1)
- Separate Accounting Method (1)
- Source-based income taxation (1)
- State taxation (1)
- Tax teaties (1)
- Transfer price manipulation (1)
- WTO (1)
- World Trade Organization agreement (1)
Articles 1 - 3 of 3
Full-Text Articles in Taxation-Transnational
The Interaction Of Tax And Non-Tax Treaties, Robert A. Green
The Interaction Of Tax And Non-Tax Treaties, Robert A. Green
Cornell Law Faculty Publications
This background note consists of two parts. Part one provides an overview of the extent to which tax matters are currently covered in non-tax treaties. This discussion focuses on the general agreement on tariffs and trade (GATT)/World Trade Organization (WTO) agreement and the North American free trade agreement (NAFTA) (which cover direct tax measures only to a limited extent) and the European Community (EC) treaty (which covers direct tax measures more broadly). Part two outlines the issues raised when tax matters are covered in non-tax treaties.
Customary International Law And State Taxation Of Corporate Income: The Case For The Separate Accounting Method, Chantal Thomas
Customary International Law And State Taxation Of Corporate Income: The Case For The Separate Accounting Method, Chantal Thomas
Cornell Law Faculty Publications
No abstract provided.
The Future Of Source-Based Taxation Of The Income Of Multinational Enterprises, Robert A. Green
The Future Of Source-Based Taxation Of The Income Of Multinational Enterprises, Robert A. Green
Cornell Law Faculty Publications