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International Corporate Taxation

Author

Listed:
  • Picciotto, Sol

Abstract

This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at international corporate taxation.

Suggested Citation

  • Picciotto, Sol, 2016. "International Corporate Taxation," Working Papers 12786, Institute of Development Studies, International Centre for Tax and Development.
  • Handle: RePEc:idq:ictduk:12786
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12786
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    Citations

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    Cited by:

    1. Biondi Yuri, 2017. "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(1), pages 1-8, April.
    2. Liudmila V. Polezharova & Aleksandra M. Krasnobaeva, 2020. "E-Commerce Taxation in Russia: Problems and Approaches," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 6(2), pages 125-143.
    3. 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.

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