Document Type

Article

Publication Date

1996

Keywords

Multinational corporations, State taxation, Separate Accounting Method, Formulary Apportionment Method, Customary international law

Disciplines

Accounting Law | Business Organizations Law | International Law | Taxation-Federal | Taxation-Transnational

Comments

This article predates the author's affiliation with Cornell Law School.

Publication Citation

Chantal Thomas, "Customary International Law and State Taxation of Corporate Income: The Case for the Separate Accounting Method", 14 Berkeley Journal of International Law (1996)