Taxing profit in a global economy

This book undertakes a fundamental review of the existing international regime for taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from...

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Bibliographic Details
Main Authors: Devereux, MP, Auerbach, AJ, Keen, M, Oosterhuis, P, Schön, W, Vella, J
Format: Book
Language:English
Published: Oxford University Press 2021