Shifting MNE taxation from national to global profits : a radical reform long overdue
Sara L. McGaughey and Pascalis Raimondos
| Year of publication: |
2019
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|---|---|
| Authors: | MacGaughey, Sara L. ; Raimondos-Møller, Pascalis |
| Published in: |
Journal of international business studies : JIBS ; an official journal of the Academy of International Business. - Basingstoke, Hampshire : Palgrave Macmillan, ISSN 0047-2506, ZDB-ID 410609-X. - Vol. 50.2019, 9, p. 1668-1683
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| Subject: | formula apportionment | unitary taxation and global profits | income shifting | separate accounting | digital economy | history in international business | Multinationales Unternehmen | Transnational corporation | Globalisierung | Globalization | Körperschaftsteuer | Corporate income tax | Konzernbesteuerung | Group taxation | Welt | World | Unternehmensbesteuerung | Corporate taxation | Gewinnverlagerung | Income shifting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s41267-019-00233-9 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012136017