Taxing Profit in a Global Economy - Michael P. (Director of the Oxford University Centre for Business Taxation and Professor of Business Taxation Devereux - Bog

This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.