A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
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- Picciotto, Sol, 2016. "Taxing Multinational Enterprises as Unitary Firms," Working Papers 12773, Institute of Development Studies, International Centre for Tax and Development.
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Keywords
Development Policy; Economic Development; Finance; Globalisation; Governance;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-INT-2021-10-18 (International Trade)
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