Abstract
The complaints in society about how multinationals pay corporate tax are pretty familiar. The stories in the papers basically go like this: big companies arrange their affairs to avoid contributing their fair share; governments who want to attract investment help them do it; and workers and customers meanwhile face ever-increasing tax bills of their own. Europe’s insistence in August that technology group Apple pay back 13 billion euros of alleged back taxes to Ireland shows the story is as live as ever. But what is the actual problem in contemporary company taxation?
| Original language | English |
|---|---|
| Place of Publication | USA |
| Media of output | Online |
| Publication status | Published - 30 Sept 2016 |
Research programs
- SAI 2007-05 FA