The parallel rise of multinational enterprises and the historical development of international tax rules –introspection for the new rules to tax the digital economy
| dc.contributor.author | Oguttu, Annet Wanyana | |
| dc.contributor.email | annet.oguttu@up.ac.za | en_US |
| 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 |