Taxing Profit in a Global Economy

This book undertakes a fundamental review of the existing international regime for taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from...

Ausführliche Beschreibung

Bibliografische Detailangaben

Hauptverfasser:	P. Devereux, Michael, J. Auerbach, Alan, Keen, Michael, Oosterhuis, Paul, Schön, Wolfgang, Vella, John
Format:	Livro
Sprache:	Inglês
Veröffentlicht:	Oxford University Press 2021
Schlagworte:	thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCZ Economic history thema EDItEUR::J Society and Social Sciences::JK Social services and welfare, criminology::JKS Social welfare and social services Business taxation Profit taxation International taxation Multinationals Business location and investment Tax avoidance Profit shifting Tax competition Destination-based taxation
Online-Zugang:	https://directory.doabooks.org/handle/20.500.12854/178359
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