| 000 | 02566nam a2200469 i 4500 | ||
|---|---|---|---|
| 001 | 9780191845826 | ||
| 003 | StDuBDS | ||
| 005 | 20240216142732.0 | ||
| 006 | m|||||o||d|||||||| | ||
| 007 | cr ||||||||||| | ||
| 008 | 200910s2021 enka fob 001|0|eng|d | ||
| 020 |
_a9780191845826 _qebook _cNo price |
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| 040 |
_aStDuBDS _beng _cStDuBDS _erda _epn |
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| 050 | 4 | _aHD2753.A3 | |
| 072 | 7 |
_aECO _2ukslc |
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| 072 | 7 |
_aKC _2thema |
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| 082 | 0 | 4 |
_a336.243 _223 |
| 100 | 1 |
_aDevereux, M. P., _eauthor. |
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| 245 | 1 | 0 |
_aTaxing profit in a global economy / _cMichael P. Devereux [and five others]. |
| 250 | _aFirst edition. | ||
| 264 | 1 |
_aOxford : _bOxford University Press, _c2021. |
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| 300 |
_a1 online resource (400 pages) : _billustrations (colour). |
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| 336 |
_atext _2rdacontent |
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| 336 |
_astill image _2rdacontent |
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| 337 |
_acomputer _2rdamedia |
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| 338 |
_aonline resource _2rdacarrier |
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| 490 | 1 | _aOxford scholarship online | |
| 500 | _aThis edition also issued in print: 2021. | ||
| 500 | _a"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. | ||
| 504 | _aIncludes bibliographical references and index. | ||
| 506 | 0 | _aOpen access. | |
| 520 | 8 | _aThe 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. | |
| 521 | _aSpecialized. | ||
| 588 | _aDescription based on online resource; title from home page (viewed on February 10, 2021). | ||
| 650 | 0 |
_aInternational business enterprises _xTaxation. |
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| 650 | 0 |
_aCorporations _xTaxation. |
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| 650 | 7 |
_aEconomics. _2ukslc |
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| 650 | 7 |
_aEconomics. _2thema |
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| 776 | 0 | 8 |
_iPrint version : _z9780198808060 |
| 830 | 0 | _aOxford scholarship online. | |
| 856 | 4 | 0 |
_3Oxford scholarship online _uhttps://dx.doi.org/10.1093/oso/9780198808060.001.0001 |
| 999 |
_c8352 _d8352 |
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