The Resource America's refusal to 'race to the bottom' : worldwide vs. territorial taxation

America's refusal to 'race to the bottom' : worldwide vs. territorial taxation

Label
America's refusal to 'race to the bottom' : worldwide vs. territorial taxation
Title
America's refusal to 'race to the bottom' : worldwide vs. territorial taxation
Creator
Subject
Language
  • eng
  • eng
Summary
This article looks at the goals of international corporate tax systems, looks at the pros and cons of worldwide versus territorial taxation, and argues for keeping the worldwide taxation system to promote fairness and for decreasing the corporate tax rate to address global competition
Citation source
In: Tax notes international. - Falls Church. - Vol. 65 (2012),
http://library.link/vocab/creatorName
Kwak, D.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • worldwide income
  • territoriality principle
  • tax reform
  • corporate income tax
Label
America's refusal to 'race to the bottom' : worldwide vs. territorial taxation
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/T/TNI/vol.65/5_387-395.zip
Publication
Note
20120228

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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