Exploring Residual Profit Allocation

Exploring Residual Profit Allocation
Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. They have recently and rapidly come to prominence in policy discussions, yet almost nothing is known about... READ MORE...

Publication date: February 2020
ISBN 9781513528328
$18.00

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