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 of considerable concern that the historical framework for cross-border income tax arrangements is not always well suited to allow low-income...

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Detalhes bibliográficos
Autor principal: Matheson, Thornton
Outros Autores: Perry, Victoria, Veung, Chandara
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 2013.
Colecção:IMF Working Papers; Working Paper ; No. 2013/205
Acesso em linha:Full text available on IMF