The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment
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- Ndajiwo, Mustapha, 2020. "The Taxation of the Digitalised Economy: An African Study," Working Papers 15812, Institute of Development Studies, International Centre for Tax and Development.
- Mutava, Catherine Ngina, 2020. "Review of Tax Treaty Practices and Policy Framework in Africa," Working Papers 15446, Institute of Development Studies, International Centre for Tax and Development.
- Mr. Prakash Loungani & Mr. Saurabh Mishra & Mr. Chris Papageorgiou & Ke Wang, 2017. "World Trade in Services: Evidence from A New Dataset," IMF Working Papers 2017/077, International Monetary Fund.
- Ndajiwo, Mustapha, 2020. "The Taxation of the Digitalised Economy: An African Study," Working Papers 15427, Institute of Development Studies, International Centre for Tax and Development.
- Mutava, Catherine Ngina, 2019. "Review of Tax Treaty Practices and Policy Framework in Africa," Working Papers 14900, Institute of Development Studies, International Centre for Tax and Development.
- Avi-Yonah, Reuven & Pouga Tinhaga, Zachée, 2014. "Unitary Taxation and International Tax Rules," Working Papers 11175, Institute of Development Studies, International Centre for Tax and Development.
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Finance;NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2021-10-11 (Public Economics)
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