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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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Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

ICTD Working Paper 44: Summary Developing countries tend to rely more heavily than wealthier countries on corporate tax revenue from multinational companies operating in their…
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Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting

  This is a progress report on the OECD project on `base erosion and profit shifting’ (BEPS), which highlights the large tax revenue losses to countries around the world due to tax avoidance by…
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Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

  ICTD Working Paper 36: Summary This paper evaluates the efforts of the Organisation for Economic Co-operation and Development (OECD), in its project on base erosion and profit shifting (BEPS), to…
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The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

  ICTD Working Paper 32: Summary The author offers a retrospective analysis of his recently-completed extensive research on the technical feasibility of international formulary apportionment of…
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