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Showing 37-38 of 38 Blogs
October 2015|
Blog

OECD plan means governments no longer taxing in the dark

by Antony Ting

Two years on from a project triggered by scrutiny of the “successful” tax avoidance structures of multinationals such…

Working Paper

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

November 2014
Alex Cobham & Simon Loretz
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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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