Allocation of rights to tax active business income and the principle of inter-nation equity : an analysis from the perspective of Brazil, India, and China
This thesis analyses whether the existing international framework for allocation of rights to tax active business income can be considered fair or equitable from the perspective of Brazil, India, and China (the BICs) and suggests steps that could be taken in the short and medium terms to advance fai...
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University of Oxford
2016
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| Online Access: | https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.724935 |