The Resource Corporate income tax coordination as a response to international tax competition and international tax arbitrage
Corporate income tax coordination as a response to international tax competition and international tax arbitrage
Resource Information
The item Corporate income tax coordination as a response to international tax competition and international tax arbitrage represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Corporate income tax coordination as a response to international tax competition and international tax arbitrage represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article emphasizes the shares conceptual and consequential attributes of international tax competition and international tax arbitrage. In terms of competition for mobile capital, international tax competition involves revenue and possible efficiency losses associated with the substitution of the location of investment. International tax arbitrage involves the same consequences associated with the subsitution of transactional forms
- Language
- eng
- Label
- Corporate income tax coordination as a response to international tax competition and international tax arbitrage
- Title
- Corporate income tax coordination as a response to international tax competition and international tax arbitrage
- Language
- eng
- Summary
- The article emphasizes the shares conceptual and consequential attributes of international tax competition and international tax arbitrage. In terms of competition for mobile capital, international tax competition involves revenue and possible efficiency losses associated with the substitution of the location of investment. International tax arbitrage involves the same consequences associated with the subsitution of transactional forms
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 51 (2003),
- http://library.link/vocab/creatorName
- Edgar, T
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax arbitrage
- tax competition
- fiscal federalism
- tax base
- foreign investment
- Label
- Corporate income tax coordination as a response to international tax competition and international tax arbitrage
- Label
- Corporate income tax coordination as a response to international tax competition and international tax arbitrage
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Corporate-income-tax-coordination-as-a-response/j4J_zAukO6A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-income-tax-coordination-as-a-response/j4J_zAukO6A/">Corporate income tax coordination as a response to international tax competition and international tax arbitrage</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Corporate-income-tax-coordination-as-a-response/j4J_zAukO6A/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-income-tax-coordination-as-a-response/j4J_zAukO6A/">Corporate income tax coordination as a response to international tax competition and international tax arbitrage</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
