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The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

Author

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  • Durst, Michael C.

Abstract

transfer pricing; formulary apportionment; base erosion and profit shifting (BEPS); OECD; IMF.

Suggested Citation

  • Durst, Michael C., 2015. "The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment," Working Papers 11181, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:11181
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/11181
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    Cited by:

    1. Richard M. Bird, 2016. "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.

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    Keywords

    Economic Development;

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