The Resource Developing country taxation, part VII: don't lose focus on domestic revenue sources

Developing country taxation, part VII: don't lose focus on domestic revenue sources

Label
Developing country taxation, part VII: don't lose focus on domestic revenue sources
Title
Developing country taxation, part VII: don't lose focus on domestic revenue sources
Creator
Subject
Language
eng
Summary
The author asserts that for a mixture of political and technical reasons, the OECD's recommendations under its global project to combat base erosion and profit shifting (BEPS) are likely to offer only limited revenue gains for developing countries. The current high levels of attention being paid to BEPS might lead developing-country governments to expect unrealistic returns from efforts to implement BEPS reforms. Governments should be selective in allocating resources to implement BEPS reforms, and developing countries would be well advised to devote the bulk of their tax policy and administration resources to developing fiscal instruments, generally from domestic sources, that do not face the same political and technical obstacles that are raised by crossborder corporate taxation
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2015),
http://library.link/vocab/creatorName
Durst, M.C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • developing countries
  • transfer pricing
  • tax competition
  • enforcement
  • BEPS
  • natural resources
  • excise duty
Label
Developing country taxation, part VII: don't lose focus on domestic revenue sources
Instantiates
Publication
Label
Developing country taxation, part VII: don't lose focus on domestic revenue sources
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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