Digging into Caterpillar and BEPS: Economic substance and location

In the second part of her analysis of Caterpillar’s tax affairs following the company’s appearance before the Senate Subcommittee on Investigations, Mirna Screpante, tax researcher, looks at the division between the location of activities and the location of taxable profits and proposes a method for determining economic substance.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: