TY  - BOOK
AU  - Devereux,M.P.
TI  - Taxing profit in a global economy
T2  - Oxford scholarship online
SN  - 9780191845826
AV  - HD2753.A3 
U1  - 336.243 23
PY  - 2021///
CY  - Oxford
PB  - Oxford University Press
KW  - International business enterprises
KW  - Taxation
KW  - Corporations
KW  - Economics
KW  - ukslc
KW  - thema
N1  - This edition also issued in print: 2021; "This is an open access publication, available online and distributed under the terms of a Creative Commons Attribution - Non Commercial - No Derivatives 4.0 International licence (CC BY-NC-ND 4.0)"--Home page; Includes bibliographical references and index; Open access; Specialized
N2  - The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becoming increasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century
UR  - https://go.openathens.net/redirector/lords.parliament.uk?url=https://dx.doi.org/10.1093/oso/9780198808060.001.0001
ER  -