Corporate income taxes under pressure : why reform is needed and how it could be designed / edited by Ruud de Mooij, Alexander Klemm and Victoria Perry.

Includes bibliographical references and index.

PART I: INTRODUCTION AND BACKGROUND -- Introduction / Ruud de Mooij, Alexander Klemm, and Victoria Perry -- Why and How to Tax Corporate Income / Ruud de Mooij and Alexander Klemm -- The Current International Tax Architecture : A Short Primer / Narine Nersesyan -- Global Firms, National Corporate Taxes : An Evolution of Incompatibility / Shafik Hebous -- PART II: PROBLEMS WITH THE CURRENT INTERNATIONAL TAX ARCHITECTURE -- Difficulties in Determining and Enforcing Source-Based Taxes / Roberto Schatan -- Has Tax Competition Become Less Harmful? / Shafik Hebous -- Residence Based Taxation : A History and Current Issues / Kiyoshi Nakayama and Victoria Perry -- Are Tax Treaties Worth It for Developing Economies? / Sébastien Leduc and Geerten Michielse -- The Impact of Profit Shifting on Economic Activity and Tax Competition / Alexander Klemm and Li Liu -- Taxing the Digital Economy / Aqib Aslam and Alpa Shah -- PART III: POTENTIAL SOLUTIONS -- Strengthening Source-Based Taxation / Sebastian Beer and Geerten Michielse -- Residence-Based Taxation : Is There a Way Forward? / Kiyoshi Nakayama, Victoria Perry, and Alexander Klemm -- Destination-Based Taxation : A Promising but Risky Destination / Shafik Hebous and Alexander Klemm -- Formulary Apportionment in Theory and Practice / Thornton Matheson, Sebastian Beer, Maria Coelho, Li Liu, and Oana Luca -- Resource-Rich Developing Countries and International Tax Reforms / Thomas Baunsgaard and Dan Devlin -- The Evolution of Tax Law Design within an Increasingly Destabilized International Tax Law Framework / Christophe Waerzeggers, Cory Hillier, and Irving Aw.