The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula...

Creating labour mobility opportunities, allowing refugees to move legally from first asylum countries to receiving countries based on their skills/qualifications and recipient labour market needs, have the potential to provide beneficiaries with access to a livelihood, ease migratory pressures...