Taxing multinationals, unitary-style
The Taxcast
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Evolution of International Tax Rules for Multinationals
The chapter delves into the evolution of international tax rules for multinationals, focusing on the BEPS project led by the OECD and the shift from the arms length principle to a more sensible profit attribution approach. It discusses the impact of digitalisation on global economies and the need for tax reforms, highlighting the challenges posed by digital giants in various sectors.
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