Slicing the Shadow: A Proposal for Updating U.S. International Taxation

11 Pages Posted: 26 Oct 2021

Date Written: September 9, 2021

Abstract

This article advances a proposal for market-based formulary apportionment.

Keywords: Formulary apportionment, international tax

JEL Classification: H24

Suggested Citation

Avi-Yonah, Reuven S., Slicing the Shadow: A Proposal for Updating U.S. International Taxation (September 9, 2021). U of Michigan Public Law Research Paper Forthcoming, Available at SSRN: https://ssrn.com/abstract=3920267 or http://dx.doi.org/10.2139/ssrn.3920267

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

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