Jurisdiction to tax corporations in a globalized economy : a critical analysis of current paradigms underlying corporate income taxes from the perspective of the benefit principle

Abstract

International corporate income tax rules have been in the eye of the storm for the last decades mainly due to the outcomes they produce. In particular, these rules have come under harsh criticism for giving rise to an evident misalignment between the territories where companies carry out their economic activities and the territories where they ultimately report the profits generated by them for tax purposes. Throughout the present thesis, this phenomenon will be referred to as “profit shifting”.