Corporate Taxation in the Global Economy

March 10, 2019

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Format: Chicago

Corporate Taxation in the Global Economy, (USA: International Monetary Fund, 2019) accessed November 23, 2024

Summary

The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.

Subject: Corporate income tax, Double taxation, Formula apportionment, Revenue administration, Value-added tax

Keywords: Director, IMF executive board review, OECD BEPS project, PP, Tax, Tax competition

Publication Details

Pages:

91
Volume:

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DOI:

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Issue:

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Series:

Policy Paper No. 2019/007
Stock No:

PPEA2019007
ISBN:

9781498302197
ISSN:

2663-3493

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