Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries

WP/13/205

Territorial vs. Worldwide Corporate Taxation: Implications for Developing Countries
Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus ofconsiderable concern that the historical framework for cross-border income tax arrangements is not always well suited to allow low-income countries (LICs) effectively to generate tax... READ MORE...

Publication date: October 2013
ISBN 9781484329764
$18.00

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Publication date: October 2013

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Publication date: October 2013

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