dc.contributor.author | Durst, Michael C. | |
dc.date.accessioned | 2018-06-29T13:11:34Z | |
dc.date.available | 2018-06-29T13:11:34Z | |
dc.date.issued | 2018-02-19 | |
dc.identifier.citation | Durst, M.C. (2018) Taxing Multinational Business in Low-Income Countries, Tax Notes International;Volume 89, Number 8 | en |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13841 | |
dc.description.abstract | This is a chapter from the book: Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms. The book explores a topic that has been highly controversial in recent years: the use by multinational companies of “base erosion and profit shifting” tax planning structures to reduce their tax liabilities in countries where they conduct business, including the world’s lower-income developing countries. In this Chapter, the author provides an introduction to BEPS and an overview of the book. | en |
dc.language.iso | en | en |
dc.publisher | Tax Notes International | en |
dc.relation.ispartofseries | Tax Notes International;Volume 89, Number 8 | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | en |
dc.subject | Governance | en |
dc.title | Chapter 1: Taxing Multinational Business in Low-Income Countries | en |
dc.type | Series paper (non-IDS) | en |
dc.rights.holder | © 2018 Tax Analysts | en |
dc.identifier.team | Governance | en |
rioxxterms.funder | Default funder | en |
rioxxterms.identifier.project | Default project | en |
rioxxterms.version | VoR | en |
rioxxterms.funder.project | 9ce4e4dc-26e9-4d78-96e9-15e4dcac0642 | en |