Allocation of rights to tax active business income - an analysis from the perspective of Brazil, India and China

This thesis analyses whether the existing international framework for allocation of rights to tax active business income can be considered fair or equitable from the perspective of Brazil, India, and China (the BICs) and suggests steps that could be taken in the short and medium terms to advance fai...

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Bibliographic Details
Main Author: Sharma, D
Other Authors: Loutzenhiser, G
Format: Thesis
Language:English
Published: 2016
Subjects: