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...
Հիմնական հեղինակ: | |
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Ձևաչափ: | Ամսագիր |
Լեզու: | English |
Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2020.
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Շարք: | IMF Working Papers; Working Paper ;
No. 2020/178 |
Առցանց հասանելիություն: | Full text available on IMF |