Document Type
Article
Publication Date
11-1993
Keywords
Corporate income taxation, Source-based income taxation, Transfer price manipulation, Residence-based taxation
Disciplines
Taxation-Federal | Taxation-Transnational | Tax Law
Abstract
Recommended Citation
Green, Robert A., "The Future of Source-Based Taxation of the Income of Multinational Enterprises" (1993). Cornell Law Faculty Publications. 952.
https://scholarship.law.cornell.edu/facpub/952
Publication Citation
Robert A. Green, "The Future of Source-Based Taxation of the Income of Multinational Enterprises", 79 Cornell Law Review (1993)