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...

Deskribapen osoa

Xehetasun bibliografikoak
Egile nagusia: Devereux, M
Formatua: Journal article
Argitaratua: 2008