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dc.contributor.authorDurst, Michael C.
dc.identifier.citationDurst, M.C. (2018) Taxing Multinational Business in Low-Income Countries, Tax Notes International;Volume 89, Number 8en
dc.description.abstractThis 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.publisherTax Notes Internationalen
dc.relation.ispartofseriesTax Notes International;Volume 89, Number 8
dc.titleChapter 1: Taxing Multinational Business in Low-Income Countriesen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© 2018 Tax Analystsen
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