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  • Reuven S. Avi-yonah

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Allocating Business Profits for Tax Purposes: A Proposal To Adopt a Formulary Profit Split

Written by: Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst I. Introduction[4] The current system of taxing the income of multinational firms in the...

A Proposal To Adopt Formulary Apportionment For Corporate Income Taxation: The Hamilton Project

REUVEN S. AVI-YONAH KIMBERLY A. CLAUSING I. Introduction[1] The current system of taxing the income of multinational firms in the United States is flawed across...

Business Income (Article 7 OECD MC)

Reuven S. Avi-Yonah[1] Kimberly A. Clausing[2] 1. Introduction The general purpose of tax treaties is to implement the consensus underlying the international tax regime by...
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