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Thesis

Allocation of rights to tax active business income - an analysis from the perspective of Brazil, India and China

Abstract:

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 fairness. Chapter I highlights the challenges in the framework from the standpoint of the BICs and also other developing countries. It is argued that an understanding of these concerns is important to...

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Division:
SSD
Department:
Law
Role:
Author

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Role:
Supervisor
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
University of Oxford
Language:
English
Keywords:
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UUID:
uuid:d3696a42-05df-467c-9e00-3ae7fdf243c9
Deposit date:
2016-12-11

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