Erika Siu

University of Chicago Law School

1111 E 60th St

Chicago, IL 60637

United States

  • University of Chicago Law School

SCHOLARLY PAPERS

2

DOWNLOADS

287

TOTAL CITATIONS

5

Scholarly Papers (2)

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1.

Unitary Taxation in the Extractive Industry Sector

ICTD Working Paper 35
Number of pages: 50 Posted: 22 Jul 2015
Erika Siu, Sol Picciotto, Jack Mintz and Akilagpa Sawyerr
University of Chicago Law School, Lancaster University Law School, University of Calgary - The School of Public Policy and University of Ghana
Downloads 146 (395,210)
Citation 2

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unitary taxation; formulary apportionment; combined reporting; extractive industries; natural resource taxation; royalties; US state corporate income tax system; Canada provincial corporate income tax system

2.

Unitary Taxation in Federal and Regional Integrated Markets

Number of pages: 90 Posted: 01 Apr 2015
Erika Siu, Milly Nalukwago, Rachmanto Surahmat and Marcos Valadão
University of Chicago Law School, Government of Uganda - Uganda Revenue Authority, Ernst & Young Pvt. Ltd. and Catholic University of Brazil (UCB)
Downloads 141 (406,393)
Citation 3

Abstract:

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unitary taxation; formulary apportionment; tax consolidation; combined reporting; Switzerland tax system; Canada tax system; Common Consolidated Corporate Tax Base; EU CCCTB; US tax system; Argentina gross income tax