The Resource Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]

Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]

Label
Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]
Title
Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]
Creator
Subject
Language
eng
Summary
Michael C. Durst is the author of the forthcoming book "Taxing Multinational Business in Lower-Income Countries : a Problem of Economics, Politics and Ethical Norms", which Tax Notes International serializes in six installments. The book explores a topic that has been highly controversial in recent years: the use by multinational companies of "base erosion and profit-shifting" tax planning structures to reduce their tax liabilities in countries where they conduct business, including the world's lower-income developing countries. In this installment, which is Chapter 2, the author examines the basic economic dilemma faced by lower-income countries with respect to the corporate tax and offers an historical overview of BEPS-style corporate tax planning
Citation source
In: Tax notes international. - Falls Church. - Vol. 89 (2018), no. 12 ; p. 1189-1201
http://library.link/vocab/creatorName
Durst, M.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax haven
  • corporate income tax
  • business
  • developing countries
  • tax competition
  • base erosion
  • BEPS
  • tax planning
  • tax avoidance
  • exemption
Label
Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]
Instantiates
Publication
Label
Taxing multinational business in lower-income countries : poverty, tax competion, and base erosion [part 2]
Publication

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