The Urgently Needed New International Framework: Unitary Taxation
Zachée Pouga Tinhaga
Broschiertes Buch

The Urgently Needed New International Framework: Unitary Taxation

An International Tax Policy Proposal to Cure the Ills of the Current System of taxing MNEs in Developing Countries

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The International tax regime is at a crossroads and the path to be chosen is yet to be determined. Solutions have been tested none of which has satisfied the needs of the various actors in the arena. The purpose of this book is to analyze the current ills of the international tax system with a special focus on developing countries, and to structure and present a Unitary Taxation System ("UT") as a solution to the legitimate and multifaceted complaints about the current system of taxing MNEs. Dr. Pouga exposes the growing realization by some that taxes are only paid by the naïve; and the profo...