Keeping it Simple-Efficiency Costs of Fixed Margin Regimes in Transfer Pricing /
Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax...
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| Інші автори: | , |
| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Серія: | IMF Working Papers; Working Paper ;
No. 2022/193 |
| Предмети: | |
| Онлайн доступ: | Full text available on IMF |