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Paperback • 2020 • English
By Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, John Vella
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About the book
This book undertakes a fundamental review of the existing international system of 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 first principles to ask how we should evaluate a tax on business profit--and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a...Show more
Book details
ISBN
9780198808077
Publisher
Oxford University Press
Published year
2020
Language
English
Original title
Taxing Profit in a Global Economy A Report of the Oxford International Tax Group
Format
Paperback
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