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Taxing Profits in a Global Economy

Corporate taxes are now one of the few obstacles to a better international allocation of capital. This arises from the steady removal of barriers to capital flows and the increasing integration of capital markets. This provides, in a common format, the main corporate tax provisions of all 24 OECD Member countries for 1991. It also calculates effective corporate tax rates on domestic as well as on international investment for manufacturing industry in these countries. The report discusses the main relevant tax policy issues with particular emphasis on possible means to reduce tax distortions to international flows of capital.

yazar:Organization for Economic Co-operation and Development
Isbn 10:9264135960
Isbn 13:978-9264135963
yayınevi:Organization for Economic Co-operation and Development (OECD)
Tarafından gönderildi
Taxing Profits in a Global Economy:
17 Aralık 1991
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