2016-04-02
Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?
Publication
Publication
Bulletin for international taxation , Volume 70 - Issue 3
How countries tax the profits of multinational enterprises has become hopelessly outdated.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 consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.
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| hdl.handle.net/1765/99733 | |
| Bulletin for international taxation | |
| Organisation | Erasmus School of Law |
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de Wilde, M. (2016). Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0?. Bulletin for international taxation , 70(3). Retrieved from http://hdl.handle.net/1765/99733 |
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