Taxing Profit in a Global Economy - 9780198808077

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.

• | : Michael P. Devereux (Director of the Oxford University Centre for Business Taxation and Professor of Business Taxation, Director of the Oxford University Centre for Business Taxation and Professor of Business Taxation, University of Oxford), Alan J. Auerbach (Robert D. Burch Professor of Economics and Law, Robert D. Burch Professor of Economics and Law, University of California, Berkeley), Michael Keen (Deputy Director of the Fiscal Affairs Department, Deputy Director of the Fiscal Affairs Department, International Monetary Fund), Paul Oosterhuis (Of Counsel, Of Counsel, Skadden, Arps, Slate, Meagher and Flom), Wolfgang Schoen (Managing Director, Managing Director, Max Planck Institute for Tax Law and Public Finance, Munich), John Vella (Professor of Law, Professor of Law, University of Oxford)
• | Publisher: Oxford University Press
• | Publication Date: Jan 21, 2021
• | Country of Publication: United Kingdom
• | Number of Pages: 400 pages
• | Language: Unknown
• | Binding: Paperback / softback
• | ISBN-10: 0198808070
• | ISBN-13: 9780198808077