Journals Higher Education
Important OUP's Response to COVID-19 Learn more

£95.00

Hardback

This item is not yet published, but may be pre-ordered now for delivery when available.

Notify Me When In Stock

Published: 26 November 2020 (Estimated)

416 Pages

234x156mm

ISBN: 9780198808060


Also Available As:

Ebook


Bookseller Code (AJ)

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

Also of Interest