Customary International Law and State Taxation of Corporate Income: The Case for the Separate Accounting Method

Authors

Chantal Thomas, Cornell Law SchoolFollow

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.

Recommended Citation

Thomas, Chantal, "Customary International Law and State Taxation of Corporate Income: The Case for the Separate Accounting Method" (1996). Cornell Law Faculty Publications. 1108.
https://scholarship.law.cornell.edu/facpub/1108

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)