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Taxing Profit in a Global Economy

Taxing Profit in a Global Economy

Alan J. Auerbach, Michael Keen, Associate Professor of Tax Law Assistant Director of the Oxford University Centre for Business Taxation John Vella, Deputy Director of the Fiscal Affairs Department Michael Keen, Director of the Oxford University Centre for Business Taxation and Professor of Business Taxation Michael P Devereux, Senior International Tax Partner Paul Oosterhuis, Wolfgang Schön, Robert D Burch Professor of Economics and Law Alan J Auerbach, Michael P. Devereux — 2021
This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.
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