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
Many economists and policymakers believe that the U.S. corporate tax system is in need of reform. There is, however, disagreement over why the corporate tax sys
Seminar paper from the year 2016 in the subject Business economics - Investment and Finance, grade: 1,3, University of applied sciences, Munich, course: Control