Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?

Article English OPEN
Wilde, Maarten;
(2016)

textabstractHow countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to... View more
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