Abstract
How countries tax the profits of multinational enterprises has become hopelessly outdated. The recent OECD/G20 Base Erosion and Profit Shifting Project has left the existing international corporate taxation framework essentially intact. Perhaps it is time to consider a truly fundamental reform of corporate tax systems, i.e. Corporate Tax 2.0.
| Original language | English |
|---|---|
| Pages (from-to) | 182-187 |
| Number of pages | 6 |
| Journal | Bulletin for International Taxation |
| Volume | 70 |
| Issue number | 3 |
| Publication status | Published - 5 Feb 2016 |
Research programs
- SAI 2007-05 FA