SFA: A Reform for All Seasons

SALES FACTOR APPORTIONMENT: A REFORM FOR ALL SEASONS?  by Bill Parks and Jerry Wegman  Reprinted with permission from “Sales Factor Apportionment: A Reform for All Seasons,” Tax Notes, January 19, 2015, p. 395. INTRODUCTION The U.S. system for taxing multinational corporations is broken.[1] Increasingly sophisticated tax avoidance techniques have resulted in zero or near zero rates … Continue reading SFA: A Reform for All Seasons