In the November 2013 Taxcast from the Tax Justice Network: the movers and the shakers in the 2013 Financial Secrecy Index, the pariah states trying
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There are four variables in multinational corporation tax – but we can only control two at a time
The battle to tax multinational corporations does, in my opinion, revolve around just four variables. They are the tax base, i.e. what should be taxed. Then
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Richard Murphy
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