Exploring Residual Profit Allocation /

Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in which their activities take place and sharing their remaining 'residual' profit across countries on some formulaic basis. They have recently and rapidly come to pr...

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書目詳細資料
主要作者: Beer, Sebastian
其他作者: Hebous, Shafik, Keen, Michael, Mooij, Ruud A.
格式: 雜誌
語言:English
出版: Washington, D.C. : International Monetary Fund, 2020.
叢編:IMF Working Papers; Working Paper ; No. 2020/049
在線閱讀:Full text available on IMF