Global Firms, National Corporate Taxes : An Evolution of Incompatibility /

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is distinctly n...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Hebous, Shafik
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2020.
سلاسل:IMF Working Papers; Working Paper ; No. 2020/178
الوصول للمادة أونلاين:Full text available on IMF