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Taxing Profit in a Global Economy A Report of the Oxford International Tax Group

Pocket • 2020 • Engelsk

Taxing Profit in a Global Economy A Report of the Oxford International Tax Group

Av Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, John Vella

0 vurderinger • 0.0 av 5

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Om boken

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...Vis mer

Om boken

ISBN

9780198808077

Forlag

Oxford University Press

Publiseringsår

2020

Språk

Engelsk

Originaltittel

Taxing Profit in a Global Economy A Report of the Oxford International Tax Group

Format

Pocket

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