Reuven S. Avi-Yonah, of the University of Michigan Law School, has made available for download his article, “Slicing the Shadow: A Proposal for Updating U.S. International Taxation”, published in the U of Michigan Public Law Research Paper, forthcoming. The abstract is as follows:
This article advances a proposal for market-based formulary apportionment.
To see the full article, click: “Slicing the Shadow: A Proposal for Updating U.S. International Taxation”
Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.