Alan J. Auerbach

Michael Keen

Associate Professor of Tax Law Assistant Director of the Oxford University Centre for Business Taxation John Vella

Deputy Director of the Fiscal Affairs Department Michael Keen

Director of the Oxford University Centre for Business Taxation and Professor of Business Taxation Michael P Devereux

Senior International Tax Partner Paul Oosterhuis

Wolfgang Schön

Robert D Burch Professor of Economics and Law Alan J Auerbach

Michael P. Devereux

This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.

Taxing Profit in a Global Economy

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