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Published: 26 November 2020 (Estimated)

416 Pages


ISBN: 9780198808060

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Taxing Profit in a Global Economy

Edited by Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

  • Written by a group of leading tax specialists across law and economics, addressing fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit among countries
  • Considers more radical methods of allocating taxing rights, including those based on residence, destination, and formula apportionment.
  • Evaluates potential reforms within the existing framework, especially whether they can be justified on the basis of a clear conceptual basis

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