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Corporate Income Taxes Under Pressure: Why Reform Is Needed and How It Could Be Designed
- togglePart I Introduction and Background
- togglePart II Problems with the Current International Tax Architecture
- Chapter 5 Difficulties in Determining and Enforcing Source-Based Taxes
- Chapter 6 Has Tax Competition Become Less Harmful?
- Chapter 7 Residence-Based Taxation: A History and Current Issues
- Chapter 8 Are Tax Treaties Worth It for Developing Economies?
- Chapter 9 The Impact of Profit Shifting on Economic Activity and Tax Competition
- Chapter 10 Taxing the Digital Economy
- togglePart III Potential Solutions
- Chapter 11 Strengthening Source-Based Taxation
- Chapter 12 Residence-Based Taxation: Is There a Way Forward?
- Chapter 13 Destination-Based Taxation: A Promising but Risky Destination
- Chapter 14 Formulary Apportionment in Theory and Practice
- Chapter 15 Resource-Rich Developing Countries and International Tax Reforms
- Chapter 16 The Evolution of Tax Law Design within an Increasingly Destabilized International Tax Law Framework