Search Results for: International Corporate Tax Reform

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

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the ga

Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The ec

The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everyth

There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions