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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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2014.
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| 叢編: | Policy Papers; Policy Paper ;
No. 2014/071 |
| 在線閱讀: | Full text available on IMF |