The Role of Allocation in a Globalized Corporate Income Tax /
The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits...
| Главный автор: | |
|---|---|
| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
1998.
|
| Серии: | IMF Working Papers; Working Paper ;
No. 1998/134 |
| Online-ссылка: | Full text available on IMF |