Series: Policy Papers
Author(s): International Monetary Fund. Fiscal Affairs Dept.;International Monetary Fund. Legal Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 March 2019
Keywords: Tax competition, Tax reforms, Tax coordination, Tax systems, Tax administration, tax arrangement, BEPS, residual profit, digitalization, multi-national enterprise
The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some resp...