The Resource Taxing multinational business in lower-income countries : BEPS in lower-income countries : a social repsonsibility perspective [part 6]

Taxing multinational business in lower-income countries : BEPS in lower-income countries : a social repsonsibility perspective [part 6]

Label
Taxing multinational business in lower-income countries : BEPS in lower-income countries : a social repsonsibility perspective [part 6]
Title
Taxing multinational business in lower-income countries : BEPS in lower-income countries : a social repsonsibility perspective [part 6]
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 the sixth and final chapter, the author considers the challenges of generating the political will necessary to implement measures to curtail profit shifting as it currently affects lower-income countries
Citation source
In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 10 ; p. 1033-1043
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
  • BEPS
  • tax planning
  • tax policy
  • tax incentive
  • CFC
  • transparency
Label
Taxing multinational business in lower-income countries : BEPS in lower-income countries : a social repsonsibility perspective [part 6]
Instantiates
Publication
Label
Taxing multinational business in lower-income countries : BEPS in lower-income countries : a social repsonsibility perspective [part 6]
Publication

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