Moving to Territoriality? : Implications for the United States and the Rest of the World /
This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would sig...
| Tác giả chính: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2006.
|
| Loạt: | IMF Working Papers; Working Paper ;
No. 2006/161 |
| Truy cập trực tuyến: | Full text available on IMF |