Business taxation in a globalized world
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...
| Autor principal: | |
|---|---|
| Formato: | Journal article |
| Publicado: |
2008
|