Taxing Profit in a Global Economy

The ability for a lay reader to distil (however broadly) some essentials about current and future approaches to international tax indicates an impressive marshalling of arguments in this most labyrinthine of areas. * Tom Proverbs-Garbett, Law Society Gazette *The ideas contained in this book form important contributions to tax scholarship and are already shaping policy debates about the future of international tax cooperation. The book contains careful and detailed discussions of current and future reforms of the existing international tax system and of various alternatives proposed in the literature. * Laurens van Apeldoorn, Economics and Philosophy *

Michael P. Devereux is Director of the Oxford University Centre for Business Taxation, Professor of Business Taxation at the Saïd Business School, University of Oxford and Professorial Fellow at Oriel College, Oxford.

Alan J. Auerbach is Robert D. Burch Professor of Economics and Law, and Director of the Burch Center for Tax Policy and Public Finance at the University of California, Berkeley.

Michael Keen is Deputy Director of the Fiscal Affairs Department of the International Monetary Fund.

Paul Oosterhuis is Of Counsel, International Tax in the Washington, DC office of Skadden, Arps, Slate, Meagher & Flom.

Wolfgang Schön is the Managing Director of the Max Planck Institute for Tax Law and Public Finance in Munich and Honorary Professor at Munich University.

John Vella is Professor of Law at the University of Oxford, Assistant Director of the Oxford University Centre for Business Taxation, and a Fellow of Harris Manchester College, Oxford.