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...

詳細記述

書誌詳細
第一著者: Mooij, Ruud A.
その他の著者: Klemm, Alexander, Perry, Victoria
フォーマット: 雑誌
言語:English
出版事項: Washington, D.C. : International Monetary Fund, 2021.
主題:
オンライン・アクセス:Full text available on IMF

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