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Taxing profit in a global economy
Author
Title
Taxing profit in a global economy / Michael P. Devereux [and five others].
ISBN
9780191845826 (ebook) :
Edition
First edition.
Publication
Oxford : Oxford University Press, 2021.
Physical Description
1 online resource (400 pages) : illustrations (colour).
Notes
This edition also issued in print: 2021.
"This is an open access publication, available online and distributed under the terms of a Creative Commons Attribution - Non Commercial - No Derivatives 4.0 International licence (CC BY-NC-ND 4.0)"--Home page.
Description based on online resource; title from home page (viewed on February 10, 2021).
Access and use
Open access.
Summary
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century.
Other formats
Print version :
Format
Books / Online
Language
English
Added to Catalog
June 10, 2021
Series
Oxford scholarship online.
Bibliography
Includes bibliographical references and index.
Audience
Specialized.
Subjects
Bookmark As
Citation
