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Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade and investment have become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to...
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of the few remaining barriers to the flow of cross-border investments. In 'Globalization and Its Tax Discontents: Tax … Globalization' overviews the book’s chapters and draws from the work of Herodotus, the ancient Greek author of The Histories, to … shed light on one of the last real policy battlegrounds of globalization. The chapter also highlights the complexities of …
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This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the...
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