Chapter 2: Poverty, Tax Competition, and Base Erosion

Authors: Michael C. Durst
Publisher: ICTD
Date: March 2018

Abstract:

Chapter 2: Taxing Multinational Business in Lower-Income Countries

This is Chapter 2 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. In this installment, which is Chapter 2, the author examines the basic economic dilemma faced by lower-income countries with respect to the corporate tax and offers an historical overview of BEPS-style corporate tax planning.