Keeping it Simple-Efficiency Costs of Fixed Margin Regimes in Transfer Pricing /
Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax...
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| 其他作者: | , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2022.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2022/193 |
| 主題: | |
| 在線閱讀: | Full text available on IMF |