Disentangling Taxation Right Rules in Business Taxation: Tracing the Work of International Organisations

Disentangling Taxation Right Rules in Business Taxation: Tracing the Work of International Organisations

The international effort to coordinate tax rules across nations began nearly a century ago, originally aimed at eliminating double taxation. The effort was expanded to tax business profits on a more consistent basis worldwide. However, these rules have changed over time without a solid foundation...

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Bibliographic Details
Main Author: Allen, Christina
Format: Journal Article
Published: 2022
Online Access:http://hdl.handle.net/20.500.11937/90524

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