The parallel rise of multinational enterprises and the historical development of international tax rules electrónico Introspection for the new rules to tax the digital economy Annet Wanyana Oguttu
By: Oguttu, Annet Wanyana
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Material type: 
ArticleSubject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | SISTEMA FISCAL | ELUSION FISCAL | TRANSACCIÓN TRIBUTARIA | ECONOMÍA DIGITAL | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 76, n. 10, 2022, 18 p.Summary: This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures that countries have employed to ensure that MNEs pay taxes in the jurisdictions in which they transact. The article shows that, as countries enacted various taxing measures, MNEs devised tax avoidance schemes to exploit arising loopholes.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/10-2 (Browse shelf) | Available | BIT/2022/10-2 |
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Resumen.
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This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures that countries have employed to ensure that MNEs pay taxes in the jurisdictions in which they transact. The article shows that, as countries enacted various taxing measures, MNEs devised tax avoidance schemes to exploit arising loopholes.
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