Description

This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.

Taxing Profit in a Global Economy

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Paperback by Alan J. Auerbach , Alan J. Auerbach

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This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and... Read more

    Publisher: Oxford University Press
    Publication Date: 1/21/2021 12:00:00 AM
    ISBN13: 9780198808077, 978-0198808077
    ISBN10: 0198808070

    Number of Pages: 400

    Non Fiction , Business, Finance & Law

    Description

    This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.

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