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The Resource Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen

Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen

Label
Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Title
Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Creator
Subject
Language
eng
Summary
The author bases her study on the proposal to align corporate taxation on the concept of a Destination-Based Cash Flow Tax (DBCFT) with specification of a border tax equalisation and analyses the effects of a unilateral implementation in a third country. As a result, the author can identify competitive distortions for globally operating companies due to double taxation and non-taxation. The analysis of the DBCFT includes a tax-systematic classification of the model components as well as the economic and tax effects of a marginal tax equalization. In addition, the tax system classification of the DBCFT is examined for its compatibility with the current legal framework in a global, intergovernmental and European context. Recommendations for action for German companies will be derived from the results of the study
http://library.link/vocab/creatorName
Koch, N
Geographic coverage
International
Index
no index present
Language note
German
Literary form
non fiction
Series statement
BestMaster
http://library.link/vocab/subjectName
  • corporate income tax
  • cash flow tax
  • border tax adjustment
  • double taxation
  • tax system
  • marginal tax rate
Label
Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Instantiates
Publication
Extent
XVIII, 104 p.
Isbn
9783658244842
Label
Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Publication
Extent
XVIII, 104 p.
Isbn
9783658244842

Library Locations

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