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Chapter 2: Poverty, Tax Competition, and Base Erosion

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Chapter 2: Poverty, Tax Competition, and Base Erosion

This is Chapter 2 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. In this installment, which is Chapter 2, the author examines the basic economic dilemma faced by lower-income countries with respect to the corporate tax and offers an historical overview of BEPS-style corporate tax planning.

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Durst, M.C. (2018) Chapter 2: Poverty, Tax Competition, and Base Erosion, Tax Notes International;Volume 89, Number 12

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