Tag: multinational taxation

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International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
  • Saturday, 12 September 2015
  • Alex Cobham and Simon Loretz

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

  ICTD Working Paper 27: Summary Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity. While…
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