unctad.org | Transnational Corporations Volume 25, 2018, Number 3 Special Issue on Investment and International Taxation (Part 2)
Transnational Corporations Volume 25, 2018, Number 3 Special Issue on Investment and International Taxation (Part 2)
Book Information

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ARTICLES

  • Alex Cobham, Petr Janský and Markus Meinzer
    A half-century of resistance to corporate disclosure

  • Sol Picciotto
    International tax, regulatory arbitrage and the growth of transnational corporations

  • Michael Lennard
    Act of creation: the OECD/G20 test of “Value Creation” as a basis for taxing rights and its relevance to developing countries

  • Nathalie Bravo
    The Mauritius Convention on Transparency and the Multilateral Tax Instrument: models for the modification of treaties?

UNCTAD INSIGHTS

  • Richard Bolwijn, Bruno Casella and Davide Rigo
    Establishing the baseline: estimating the fiscal contribution of multinational enterprises

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