Does Sales-Only Apportionment of Corporate Income Violate International Trade Rules?

Posted: 4 Sep 2002

See all articles by Walter Hellerstein

Walter Hellerstein

University of Georgia School of Law

Charles E. McLure

Stanford University - The Hoover Institution on War, Revolution and Peace; National Bureau of Economic Research (NBER)

Abstract

The authors suggest that single-sales-factor apportionment violates GATT. They say that U.S. trading partners might complain to the World Trade Organization that sales-only apportionment constitutes a prohibited export subsidy.

Suggested Citation

Hellerstein, Walter and McLure, Charles E., Does Sales-Only Apportionment of Corporate Income Violate International Trade Rules?. State Tax Notes, Vol. 25, No. 11, September 9, 2002. Available at SSRN: https://ssrn.com/abstract=328362

Walter Hellerstein

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

Charles E. McLure (Contact Author)

Stanford University - The Hoover Institution on War, Revolution and Peace ( email )

434 Galvez Hall, MC 6010
Stanford, CA 94305
United States
(415) 723-2657 (Phone)

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

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