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1:Introduction 2:Key issues in taxing profit 3:The current international tax system 4:Fundamental reform options 5:Basic choices in considering reform 6:Residua
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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
Fiscal Hangover
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Trade Facilitation and the Global Economy
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Taxation in a Global Economy
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The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reform