Granting Market Countries the Right to Tax Profit without Physical Nexus
Year of publication: |
2022
|
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Authors: | Richter, Wolfram F. |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | BEPS Project | Pillar One | residual profit allocation/splitting | tax withholding | destination-based cash flow taxation |
Series: | CESifo Working Paper ; 9556 |
---|---|
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 1789177324 [GVK] hdl:10419/252073 [Handle] RePec:ces:ceswps:_9556 [RePEc] |
Classification: | H25 - Business Taxes and Subsidies ; M48 - Government Policy and Regulation ; F23 - Multinational Firms; International Business |
Source: |
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Granting market countries the right to tax profit without physical nexus
Richter, Wolfram F., (2022)
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