Taxing Profit in a Global Economy

Autors

Michael P. Devereux (Director Of The Oxford University Centre For Business Taxation And Professor Of

Alan J. Auerbach (Robert D. Burch Professor Of Economics And Law, Robert D. Burch Professor Of Economics

Michael Keen (Deputy Director Of The Fiscal Affairs Department, Deputy Director Of The Fiscal Affairs

John Vella (Professor Of Law, Professor Of Law, University Of Oxford)

Paul Oosterhuis (Of Counsel, Of Counsel, Skadden, Arps, Slate, Meagher And Flom)

Wolfgang Schon (Managing Director, Managing Director, Max Planck Institute For Tax Law And Public Finance,

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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51,85 €