Global Firms, National Corporate Taxes: an Evolution of Incompatibility
By:Shafik Hebous
Published on 2020-09-04 by
How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century.
This prompts the question, what is distinctly new (about multinational enterprises)--if anything--that has triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of MNEs? This paper presents a set of empirical observations and a synthesis of strands of the literature to answer this question.
A key message is that MNEs of the 21st century operate differently from prior periods and have evolved to become global firms--with important tax ramifications.
The fragility of international tax arrangements was present at the outset of designing international tax rules, but the challenges have drastically intensified with the global integration of business, the increased trade in hard-to-price services and intangibles, and the rapid growth of the digital economy.
This Book was ranked at 119 by Google Books for keyword International Taxes.
Book ID of Global Firms, National Corporate Taxes: an Evolution of Incompatibility's Books is TzUDzgEACAAJ, Book which was written by "Shafik Hebous" have ETAG "BIuC5GpOLLE"
Book which was published by since 2020-09-04 have ISBNs, ISBN 13 Code is 9781513556376 and ISBN 10 Code is 1513556371
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