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Full-Text Articles in Law
Taxation Of Income From Intangibles Of Multistate-Multinational Corporations, William D. Dexter
Taxation Of Income From Intangibles Of Multistate-Multinational Corporations, William D. Dexter
Vanderbilt Law Review
In determining whether income from intangible investments should be subject to general apportionment rules or assigned to the commercial domicile or elsewhere the challenge to the states currently is to ascertain the true facts surrounding large corporate investments in intangible properties. The distinctions in UDITPA between business and nonbusiness income mandate this kind of factual inquiry. It is questionable, however, whether this distinction should continue to be given any significant effect, since it lacks substance and leads to endless conflict between large multistate and multinational corporations and each state in which they do business. Furthermore, in determining the state income …
The International Centre For Settlement Of Investment Disputes And Development Through The Multinational Corporation, C. F. Amerasinghe
The International Centre For Settlement Of Investment Disputes And Development Through The Multinational Corporation, C. F. Amerasinghe
Vanderbilt Journal of Transnational Law
The multinational corporation (MNC) as a significant phenomenon in development economics has probably come to stay. The problem for developing countries is how to harness the MNC's power for their own development, and at the same time, limit its all-too-available capacity and potential for unlimited exploitation and influence. Clearly, as pointed out by the Report of the Group of Eminent Persons, there remains much to be done substantively through the medium of the international convention and international organization, both to promote the role of the MNC in development and to control its operations in such a way as to ensure …