The Resource Global enterprise taxation (GET)

Global enterprise taxation (GET)

Label
Global enterprise taxation (GET)
Title
Global enterprise taxation (GET)
Creator
Subject
Language
eng
Summary
In this article the author has set out an outline of a far-reaching proposal for taxing international and global enterprises. He proposes a tax applying only to a distinct category of enterprises, designated as 'Global Enterprises'. This tax would have to be imposed as part of an international or global agreement between countries that aims to achieve harmonization
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 3 ; p. 317-325
http://library.link/vocab/creatorName
Bellingwout, J.W
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • worldwide income
  • MNE
  • tax base
  • entity approach
  • allocation of profits
  • allocation of taxing rights
  • formulary apportionment
  • harmonization of tax
Label
Global enterprise taxation (GET)
Publication

Library Locations

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