Why Tax Corporations
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Type: BOOK - Published: 2021-02-26 - Publisher: International Monetary Fund
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
Language: en
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Pages: 249
Type: BOOK - Published: 2019-05-10 - Publisher: Kluwer Law International B.V.
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability
Language: en
Pages: 36
Pages: 36
Type: BOOK - Published: 1996 - Publisher: The Committee
This paper discusses the divergence of views, noting a number of reasons why corporations might properly be taxed.
Language: en
Pages: 498
Pages: 498
Type: BOOK - Published: 2007 - Publisher:
Language: en
Pages: 332
Pages: 332
Type: BOOK - Published: 2000 - Publisher: