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Taxing profit in a global economy

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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Bibliographic Details
Main Author: Devereux, M. P.
Format: eBook
Language:English
Published: Oxford Oxford University Press 2021, 2021
Edition:First edition
Series:Oxford scholarship online / Oxford scholarship online
Subjects:
International Business Enterprises / Taxation
Corporations / Taxation
Online Access:
Collection: Oxford University Press - Collection details see MPG.ReNa
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300 |a 400 pages  |b illustrations (colour) 
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520 |a 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 fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century 

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