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
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)
Included in
Accounting Law Commons, Business Organizations Law Commons, International Law Commons, Taxation-Federal Commons, Taxation-Transnational Commons
Comments
This article predates the author's affiliation with Cornell Law School.