Corporate Taxation in the Global Economy.

The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developi...

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Bibliographic Details
Corporate Author: International Monetary Fund. Fiscal Affairs Dept
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 2019.
Series:Policy Papers; Policy Paper ; No. 2019/007
Online Access:Full text available on IMF
Description
Summary:The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
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Physical Description:1 online resource (91 pages)
Format:Mode of access: Internet
ISSN:2663-3493
Access:Electronic access restricted to authorized BRAC University faculty, staff and students