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Taxing Multinational Enterprises as Unitary Firms

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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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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