Search Results for: The Corporate Income Tax

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controvers