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
Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.
This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corpo
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