Oxford University Centre for Business Taxation
Individual Mobility and the Corporate Tax
Tax Notes International, 110, 29 May 2023
In this article, Avi-Yonah and Collier explain how the growing mobility of workers post- COVID could have a major impact on a subset of multinational enterprises' taxation through more fluid tax residency.
Author/s
Reuven Avi-Yonah and Richard Collier