Taxing Multinational Enterprises as Unitary Firms
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Cited by:
- Lips, Wouter, 2019. "The EU Commission’s Digital Tax Proposals and its Cross-platform Impact in the EU and the OECD," SocArXiv k2t9j, Center for Open Science.
- Durst, Michael C., 2020. "A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method," Working Papers 15482, Institute of Development Studies, International Centre for Tax and Development.
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Keywords
Development Policy; Economic Development; Governance;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-02-26 (Accounting and Auditing)
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