Oxford University Press's
Academic Insights for the Thinking World

  • Author: Joseph L. Andrus

Taxing multinationals – has the international tax system been fixed?

Over the last few years, concerns have been repeatedly voiced about the effectiveness of the international tax system. Much of the debate has focused on the rules which deal with the allocation of income within multinational groups of companies. These concerns are illustrated by several recent high-profile disputes relating to the use of tax haven vehicles which involve companies such as Google, Starbucks, Amazon, and Apple.

Read More