Taxing Profit in a Global Economy

ISBN: 9780198808060 出版年：2021 页码：401 Devereux, Michael P Auerbach, Alan J Keen, Michael Oosterhuis, Paul Schon, Wolfgang Vella, John Auerbach, Alan J Keen, Michael Oxford University Press

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.