Simon Loretz

Publication

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

ICTD Working Paper 27

Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity. While the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting initiative aims to measure and...