This content is from: Transfer Pricing
Broader tax base set to trump lower corporate income tax
With the BEPS project increasingly reining in countries’ ability to offer tax incentives, governments advocate a low corporate income tax rate as pivotal for attracting business. However, corporate stakeholders, economists and academics in the transfer pricing community point to the diminishing value of corporate income tax.
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a one-week period.
REQUEST ACCESSAre you already an ITR subscriber? Log in here