Taxing Multinationals: A Fundamental Shift Is Under Way
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DOI: 10.1007/s10272-021-0953-1
Abstract: This article suggests a variant on the proposal for a global anti-base erosion tax (GloBE), which is more equitable, far less complex, and more practical, as it could be introduced by a coalition of willing… read more here.
Keywords: proposal global; profit shifting; multinationals fundamental; taxing multinationals ... See more keywords