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Taxing Profit in a Global Economy, M. Devereux , A. Auerbach , M. Keen , P. Oosterhuis , W. Schön and J. Vella . Oxford: Oxford University Press, 2021.

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Taxing Profit in a Global Economy, M. Devereux , A. Auerbach , M. Keen , P. Oosterhuis , W. Schön and J. Vella . Oxford: Oxford University Press, 2021.

Published online by Cambridge University Press:  07 September 2022

Laurens van Apeldoorn*
Affiliation:
Email: laurens.vanapeldoorn@ou.nl

Abstract

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Type
Book Review
Copyright
© The Author(s), 2022. Published by Cambridge University Press

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References

Avi-Yonah, R. and Clausing, K. 2017. Problems with destination-based corporate taxes and the Ryan blueprint. Columbia Journal of Tax Law 8, 229255.Google Scholar
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Musgrave, R. and Musgrave, P. 1972. Inter-nation equity. In Modern Fiscal Issues: Essays in Honour of Carl S. Shoup, ed. Bird, R. and Head, J., 70. Toronto: University of Toronto Press.Google Scholar
OECD 2014. Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project. Paris: OECD Publishing.Google Scholar
Shaviro, D. 2018. Goodbye to all that? A requiem for the destination-based cash flow tax. Bulletin for International Taxation 72(4/5), 1–10.Google Scholar