Business taxation in a globalized world

Business taxation in a globalized world

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This paper addresses broad issues concerning taxes on company profit in a globalized world in which companies, capital, and profit can move easily between countries. It considers reasons for national taxation of company profit in such a world, and reviews the development of such taxes in the OECD. T...

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Autor principal:	Devereux, M
Format:	Journal article
Publicat:	2008

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