Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax
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https://www.nber.org/papers/w9843
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In a previous paper I described how the tax design called the X Tax would facilitate an international tax system free of many of the complexities and avoidance opportunities plaguing the existing international tax regime and also have neutrality properties generally deemed desirable. A choice must,
提供机构：
美国国家经济研究局
创建时间：
2003-07-01
