Spillovers in International Corporate Taxation.
This paper explores the nature, significance and policy implications of spillovers in international corporate taxation-the effects of one country's rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base...
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| Format: | Journal |
| Language: | English |
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Washington, D.C. :
International Monetary Fund,
2014.
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| Series: | Policy Papers; Policy Paper ;
No. 2014/071 |
| Online Access: | Full text available on IMF |