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:
Online Access:
Collection: Oxford University Press - Collection details see MPG.ReNa
Table of Contents:
  • Includes bibliographical references and index