Jubilee Campus
Wollaton Road
Nottingham, NG8 1BB
United Kingdom
Nottingham University Business School
international tax, multinational corporations
transfer pricing, formulary apportionment, CCCTB, developing countries, tax avoidance, horizontal equity, vertical equity, equal distribution, taxing rights
Transfer Pricing, Profit Split Method, Transfer Pricing Guidelines, BEPS, Base Erosion and Profit Shifting, International Taxation, OECD
Australia, DPT, Diverted Profits Tax, Profit Shifting, International Taxation, Internet Platform, MAAL, Multinational Anti-Avoidance Law, Google