Browsing HLS Scholarly Articles by Author "Fleming, James"
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Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
Fleming, J. Clifton, Jr.; Peroni, Robert J.; Shay, Stephen E. (2015)Perhaps surprisingly, this Article has shown that the debate over formulary apportionment is little more than an alternative path to the larger debate over worldwide taxation versus territorial taxation. The present U.S. ...