* Please use the following code for citation of this edition of the TNC Journal: https://doi.org/10.18356/df14073f-en
INTRODUCTION:
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Trade, investment and taxation: policy linkages by Jeffrey Owens and James X. Zhan
https://doi.org/10.18356/861c6aa6-en
ARTICLES:
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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:
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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
