The Resource Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]

Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]

Label
Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]
Title
Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]
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 3, the author explores how the international corporate tax laws evolved over many decades to facilitate base erosion and profit shifting
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 4 ; p. 449-467
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
  • BEPS
  • developing countries
  • tax planning
  • double taxation
  • CFC
  • transfer pricing
  • profit shifting
  • interest deduction
Label
Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]
Instantiates
Publication
Label
Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...