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International - Common Consolidated Corporate Tax Base: A “Fair Share” of the Tax Base?

Country:
International
Author:
M. Erasmus-Koen
Issue:
International Transfer Pricing Journal, 2011 (Volume 18), No 4
Published:
15 July 2011
Even though the OECD is making a Herculean effort to address the question of how international tax bases should be allocated given the lack of a higher, international authority, this question remains one of the biggest obstacles to global streamlining of taxation of businesses. How should a company with cross-border activities determine a “fair share” of profit for each state? This question has also haunted the European Union.
 
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