The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reform
The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters th
This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on ho