Concepedia

Foreign Commerce Apportionment

Foreign Commerce Apportionment is a methodological framework within corporate tax accounting that distinguishes the allocation of a multinational corporation’s taxable income by excluding revenue derived from international trade activities when determining the state-level franchise tax liability based on apportionment formulas.

6

Publications

314

Citations

14

Authors

7

Institutions

Publications per year

2017–2026

0

Parents

Publications

6

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals

Clemens Fuest, Thomas Hemmegarn, Fred Ramb · International Tax and Public Finance · 2007 · 79 citations · Full text

, , +16

History of Domestic and Foreign Commerce of the United States

John Franklin Crowell, Emory R. Johnson, T.W. Van Metre et al. · The American Historical Review · 1917 · 74 citations

, , +14

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals

Clemens Fuest, Thomas Hemmelgarn, Fred Ramb · International Tax and Public Finance · 2006 · 70 citations

, , +16

The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis

Douglas A. Shackelford, Joel Slemrod · International Tax and Public Finance · 1998 · 60 citations

, , +13

Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms

Kimberly A. Clausing, Yaron Lahav · Journal of International Accounting Auditing and Taxation · 2011 · 19 citations

, , +14

1–5 of 6

Authors

14

  1. FR
    Fred Ramb

    Deutsche Bundesbank, Germany

    2 publications · 149 citations

    2

    h-index

  2. CF
    Clemens Fuest

    Ifo Institute for Economic Research, Germany

    2 publications · 149 citations

    2

    h-index

  3. JF
    John Franklin Crowell

    1 publications · 74 citations

    1

    h-index

  4. DA
    Douglas A. Shackelford

    University of North Carolina at Chapel Hill, United States

    1 publications · 60 citations

    1

    h-index

  5. TV
    T.W. Van Metre

    1 publications · 74 citations

    1

    h-index

1–5 of 14

Institutions

7

  1. University of Cologne

    Cologne, Germany

    2 h-index

    4 publications

    298 citations

  2. Economic Research Centre

    Baku, Azerbaijan

    2 h-index

    2 publications

    149 citations

  3. Deutsche Bundesbank

    Frankfurt am Main, Germany

    2 h-index

    2 publications

    149 citations

  4. Reed College

    Portland, United States

    1 h-index

    1 publications

    19 citations

  5. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    1 h-index

    1 publications

    60 citations

  6. University of Michigan

    Ann Arbor, United States

    1 h-index

    1 publications

    60 citations

  7. Ben-Gurion University of the Negev

    Beersheba, Israel

    1 h-index

    1 publications

    19 citations

1–7 of 7

Venues

  1. International Tax and Public Finance

    3 publications · 209 citations

    3

    h-index

  2. 1

    h-index

  3. Intertax

    1 publications · 12 citations

    1

    h-index

  4. The American Historical Review

    AHR · 1 publications · 74 citations

    1

    h-index

1–4