The Resource Corporate inversions, stateless income, and transfer pricing

Corporate inversions, stateless income, and transfer pricing

Label
Corporate inversions, stateless income, and transfer pricing
Title
Corporate inversions, stateless income, and transfer pricing
Creator
Subject
Language
eng
Summary
This article discusses the overall determination of a multinational's effective tax rate, which depends on the allocation of income among its various affiliates under a territorial tax system. It also dwells on the tax profiles of different corporations to ascertain from where corporate inversion benefits emanate. And finally the author discusses the transfer pricing planning that allows companies and its competitors to achieve effective tax rates in the teens
Citation source
In: Journal of international taxation. - New York. - Vol. 25 (2014),
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
  • International
  • North America
Language note
English
http://library.link/vocab/subjectName
  • corporate inversion
  • stateless income
  • transfer pricing
  • effective tax rate
  • territoriality
Label
Corporate inversions, stateless income, and transfer pricing
Instantiates
Publication
Label
Corporate inversions, stateless income, and transfer pricing
Publication

Library Locations

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      52.3736660 4.9336932
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