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...

Cur síos iomlán

Sonraí bibleagrafaíochta
Príomhchruthaitheoir: Devereux, M
Formáid: Journal article
Foilsithe / Cruthaithe: 2008