| 中文摘要 |
"In the UK we have a saying that when the solution to a problem may be at least as bad as the current position, that one is jumping from the frying pan to the fire. The arm's length method of allocating cross-jurisdictional taxation is certainly a frying pan. Would the adoption of unitary taxation and a move to some sort of formula apportionment be a leap into the fire?" |
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