The Resource Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Resource Information
The item Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen 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 Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen 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 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
- Language
- eng
- Label
- Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
- Title
- Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
- 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
- Extent
- XVIII, 104 p.
- Isbn
- 9783658244842
- Label
- Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
- Extent
- XVIII, 104 p.
- Isbn
- 9783658244842
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Destination-Based-Cash-Flow-Tax--Auswirkungen/BX3z_Nh_6Pk/" 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/Destination-Based-Cash-Flow-Tax--Auswirkungen/BX3z_Nh_6Pk/">Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Destination-Based-Cash-Flow-Tax--Auswirkungen/BX3z_Nh_6Pk/" 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/Destination-Based-Cash-Flow-Tax--Auswirkungen/BX3z_Nh_6Pk/">Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen</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>
