Corporate Income Taxes under Pressure

Why Reform Is Needed and How It Could Be Designed

Corporate Income Taxes under Pressure
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract... READ MORE...

Publication date: February 2021
ISBN 9781513511771

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Publication date: February 2021