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...

书目详细资料
主要作者:	Devereux, M
格式:	Journal article
出版:	2008

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