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...
| Körperschaft: | |
|---|---|
| Format: | Zeitschrift |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
2014.
|
| Schriftenreihe: | Policy Papers; Policy Paper ;
No. 2014/071 |
| Online Zugang: | Full text available on IMF |