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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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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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