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The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global
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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
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This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on ho
Fiscal Hangover
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This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxin