The parallel rise of multinational enterprises and the historical development of international tax rules –introspection for the new rules to tax the digital economy

Oguttu, Annet Wanyana

dc.contributor.author	Oguttu, Annet Wanyana
dc.date.accessioned	2023-03-13T06:29:02Z
dc.date.available	2023-03-13T06:29:02Z
dc.date.issued	2022-10
dc.description.abstract	This article traces the rise of multinational enterprises (MNEs) and the effectiveness of measures that countries have employed to ensure that MNEs pay taxes in the jurisdictions in which they transact. The article shows that, as countries enacted various taxing measures, MNEs devised tax avoidance schemes to exploit arising loopholes.	en_US
dc.description.department	Taxation	en_US
dc.description.librarian	hj2023	en_US
dc.description.uri	https://www.ibfd.org/content-solutions/journal-articles-opinion-pieces/bulletin-international-taxation-bit	en_US
dc.identifier.citation	Oguttu, A.W. 2022, 'The parallel rise of multinational enterprises and the historical development of international tax rules –introspection for the new rules to tax the digital economy', Bulletin for International Taxation, vol. 76, no. 11, pp. 547-565.	en_US
dc.identifier.issn	1819-5490 (print)
dc.identifier.issn	2352-9202 (online)
dc.identifier.uri	https://repository.up.ac.za/handle/2263/90087
dc.language.iso	en	en_US
dc.publisher	International Bureau of Fiscal Documentation	en_US
dc.rights	© IBFD	en_US
dc.subject	Multinational enterprises (MNEs)	en_US
dc.subject	Taxing measures	en_US
dc.subject	Tax avoidance schemes	en_US
dc.subject	Loopholes	en_US
dc.title	The parallel rise of multinational enterprises and the historical development of international tax rules –introspection for the new rules to tax the digital economy	en_US
dc.type	Postprint Article	en_US