Transnational Corporations Volume 25, 2018, Number 2

United Nations Conference on Trade and Development

关键词: Transnational Corporations;    Taxation;    Investment Policy;   

RP-ID  :  UNCTAD/DIAE/IA/2018/4

学科分类：社会科学、人文和艺术（综合）

来源: United Nations Conference on Trade and Development

【 摘 要 】

* Please use the following code for citation of this edition of the TNC Journal: https://doi.org/10.18356/df14073f-en

INTRODUCTION:

• Trade, investment and taxation: policy linkages by Jeffrey Owens and James X. Zhan
  https://doi.org/10.18356/861c6aa6-en

ARTICLES:

• Transfer pricing and state aid: the unintended consequences of advance pricing agreements by Lorraine Eden and William Byrnes
  https://doi.org/10.18356/7fb86b3d-en

• Does tax drive the headquarters locations of the world’s biggest companies? by Kimberly A. Clausing
  https://doi.org/10.18356/cee26e02-en

• Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment by Tommaso Faccio and Valpy Fitzgerald
  https://doi.org/10.18356/7b2c8305-en

• Estimating the fiscal effects of base erosion and profit shifting: data availability and analytical issues by David Bradbury, Tibor Hanappi and Anne Moore
  https://doi.org/10.18356/e1d7a8b4-en

UNCTAD INSIGHTS:

• An FDI-driven approach to measuring the scale and economic impact of BEPS by Richard Bolwijn, Bruno Casella and Davide Rigo
  https://doi.org/10.18356/c4f9fd3c-en

【 预 览 】

附件列表

Files	Size	Format	View
edmmisc232add30_en.pdf	881KB	PDF
gds2012d2_ch3_en.pdf	333KB	PDF
gds2012d2_readme_en.pdf	153KB	PDF
gds2012d2_ch5_en.pdf	255KB	PDF
gds2012d2_intro_en.pdf	1418KB	PDF
gds2012d2_ch2_en.pdf	388KB	PDF
gds2012d2_ch4_en.pdf	605KB	PDF
gds2012d2_ch6_en.pdf	2913KB	PDF