Person

Simon Loretz

Publications

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...

1 November 2014

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