Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed /
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include t...
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| Další autoři: | , |
| Médium: | Časopis |
| Jazyk: | English |
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Washington, D.C. :
International Monetary Fund,
2021.
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| On-line přístup: | Full text available on IMF |