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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Hebous, Shafik
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2020.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2020/178
Online Zugang:Full text available on IMF