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

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
Creator
Subject
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
Instantiates
Publication
Label
Corporate income tax coordination as a response to international tax competition and international tax arbitrage
Publication

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      52.37366609999999 4.9336932
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