Download This PaperThe Transition to Unitary Taxation
Tax Notes International 2022
10 Pages Posted: 12 Dec 2022
Date Written: October 24, 2022
Abstract
In this article, Picciotto and Kadet argue for unitary taxation of multinational enterprises in the form of formulary apportionment and explain why the transition to unitary is already underway.
Suggested Citation: Suggested Citation
Picciotto, Sol and Kadet, Jeffery M., The Transition to Unitary Taxation (October 24, 2022). Tax Notes International 2022, Available at SSRN: https://ssrn.com/abstract=4281528
Jeffery M. Kadet
University of Washington - School of Law ( email )
William H. Gates Hall
Box 353020
Seattle, WA 98105-3020
United States
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