How should multinational companies be taxed?

Michael Devereux
Oxford University Centre for Business Taxation
Resource type:

Michael Devereux, Director at Oxford University Centre for Business Taxation, shares his views on tax avoidance and explains the international tax system. The recent change to foreign source income tax exemption – for example, profit made in Germany by a French company - throws up some interesting questions about economic ownership. The article gives suggestions for alternative taxation instruments on foreign investment and raises some critical and extremely overlooked issues affecting foreign private investment in nutrition.

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