-neutral worldwide taxation, which also addresses the concerns that exist under the U.S. international tax policy. Both the …The Administration's proposal for international tax policy reform is evaluated relative to another alternative, burden … Administration's reform proposal and burden-neutral worldwide taxation address the concerns caused by the deferral provision, but the …

"This book on international tax multilateralism is composed of 11 chapters, which comprehensively discuss the meaning … of multilateralism in international taxation from various complementary perspectives, as well as the impact of the base … erosion and profit shifting project (BEPS Project) in the move towards international tax multilateralism. The insightful …

has distortive effects on the global economy, as the concentration of multinational activities mirrors global tax patterns … of profits. I find that profit allocation is sensitive to both effective tax rates and geographical proximity, confirming … the significance of these factors in MNEs' tax planning strategies. Building on the work of Dharmapala and Hines (2009 …