Tag: multinationals

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New Book! Taxing Multinational Enterprises as Unitary Firms

New Book! Taxing Multinational Enterprises as Unitary Firms

We’re pleased to share this book, which you can download and read for free below.  Introduction: The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the…
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Research in Brief Issue 14: Improving International Tax Dispute Settlement

Research in Brief Issue 14: Improving International Tax Dispute Settlement

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big…
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International Tax Disputes: Between Supranational Administration and Adjudication

International Tax Disputes: Between Supranational Administration and Adjudication

ICTD Working Paper 55 Summary: The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for…
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Taxing Multinational Enterprises as Unitary Firms

Taxing Multinational Enterprises as Unitary Firms

ICTD Working Paper 53 Summary: This paper explores the issues raised for international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. It first briefly…
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