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Publication

Tax Notes International Volume 89, Number 12

Chapter 2: Poverty, Tax Competition, and Base Erosion

Published on 19 March 2018

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, 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.

Publication details

authors
Durst, Michael C.
language
English

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