Taxing profit in a global economy Michael P. Devereux [and five others].
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamen...
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| Format: | eBook |
| Language: | English |
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Oxford :
Oxford University Press,
2021.
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| Edition: | First edition. |
| Series: | Oxford scholarship online.
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| Subjects: | |
| Online Access: | https://doi.org/10.1093/oso/9780198808060.001.0001 |
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