Taxing profit in a global economy
Auteur :
Devereux, Michael P. / Auerbach, Alan J. / Keen, Michael / Oosterhuis, Paul / Schön, Wolfgang / Vella, John
Éditeur :
Oxford University Press
ISBN :
9780198808077
Date de publication :
21 janv. 2021
Dimensions :
2,0 x 15,6 x 23,4 cm
Poids :
594 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.