Cover of Fixing U. S. International Taxation

Fixing U. S. International Taxation

by Daniel N. Shaviro

2014 224 pages eng

International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalisation, but the modern US rules are widely recognised as dysfunctional. The existing debate is stuck in a sterile dialectic, in which ostensibly the only permissible…

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