Taxing the multinational enterprise: On the forced redesign of global value chains and other ineffic...
Taxing the multinational enterprise: On the forced redesign of global value chains and other inefficiencies
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Publisher
London: Springer Science + Business Media
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Language
English
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Publisher
London: Springer Science + Business Media
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Contents
The taxation of the multinational enterprise (MNE) has been a continuing concern for policymakers. We argue that the changing nature of the mobile MNE (e.g., its improved ability to fine-slice the value chain and disperse it geographically) makes it increasingly important to rethink current tax policies. First, there should be more focus on the ine...
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Full title
Taxing the multinational enterprise: On the forced redesign of global value chains and other inefficiencies
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TN_cdi_proquest_journals_2315352773
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2315352773
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ISSN
0047-2506
E-ISSN
1478-6990
DOI
10.1057/s41267-018-0159-3
