What makes countries negotiate away their corporate tax base?
Year of publication: |
2017
|
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Authors: | Hearson, Martin |
Publisher: |
Helsinki : The United Nations University World Institute for Development Economics Research (UNU-WIDER) |
Subject: | developing countries | foreign direct investment | corporate taxation | double taxation treaties | multinational corporations |
Series: | WIDER Working Paper ; 2017/122 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
ISBN: | 978-92-9256-348-6 |
Other identifiers: | 10.35188/UNU-WIDER/2017/348-6 [DOI] 888241372 [GVK] hdl:10419/163093 [Handle] RePEc:unu:wpaper:wp2017-122 [RePEc] |
Classification: | F53 - International Agreements and Observance; International Organizations ; H25 - Business Taxes and Subsidies ; K34 - Tax Law ; O23 - Fiscal and Monetary Policy in Development |
Source: |
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What makes countries negotiate away their corporate tax base?
Hearson, Martin, (2017)
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Koivisto, Aliisa, (2021)
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Margalioth, Yoram Y., (2003)
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When Do Developing Countries Negotiate Away Their Corporate Tax Base?
Hearson, Martin, (2018)
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Transparency in reporting reporting financial data by multinational corporations
Devereux, Michael, (2011)
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The challenges for developing countries in international tax justice
Hearson, Martin, (2018)
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