Search Results for International corporate taxation

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Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’...

This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its...

This paper reviews the rapidly growing empirical literature on international tax avoidance by...

Global investment patterns mean that effective taxation of foreign investors is of increasing...

The ever-increasing digitalization of businesses has accelerated the need to address the many...

The classical corporate profits tax in the United States involves non-neutralities between:...