Cost-based Value Chain Analysis (CVCA): A Proposal to Tax Business Profits in the Global Economy
Reference
, Cost-based Value Chain Analysis (CVCA): A Proposal to Tax Business Profits in the Global Economy (PhD thesis, University of Surrey 2025)
Proposes allocating a global business group's taxable profits to host jurisdictions in neutral proportions across activity type, level of digitalisation and location ('inter-input neutrality').