Corporate income tax and the international challenge
Although globalization has contributed immensely to growth and prosperity around the world, it is a growing challenge for tax policy makers. Globalization and greater mobility of tax bases increase the relative importance of taxes in corporations’ investment decisions. The combination of highly mobi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2014-11-01
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| Series: | Nordic Tax Journal |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/ntaxj-2014-0019 |