The rise of the digital economy: Rethinking the taxation of multinational enterprises
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DOI: 10.1057/s41267-019-00223-x
Abstract: The international tax regime in relation to multinational enterprises (MNEs) is ineffective and a rethink is required. We illustrate that the tax avoidance motive of MNEs can incentivize managers to locate profits in low-tax jurisdictions… read more here.
Keywords: las ganancias; los; que; multinational enterprises ... See more keywords