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

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl

Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries

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