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Chapter 2: Poverty, Tax Competition, and Base Erosion
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posted on 2024-09-06, 07:39 authored by Michael C. DurstThis is Chapter 2 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. In this installment, 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.
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Tax Notes InternationalCitation
Durst, M.C. (2018) Chapter 2: Poverty, Tax Competition, and Base Erosion, Tax Notes International;Volume 89, Number 12Series
Tax Notes International Volume 89, Number 12Version
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