The Resource International tax coordination for a second-best world (part I)
International tax coordination for a second-best world (part I)
Resource Information
The item International tax coordination for a second-best world (part I) 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 International tax coordination for a second-best world (part I) 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
- International business taxation has become the object of debate in recent years. The allocation of taxing rights between residence and source countries is challenged. Time-honoured rules which address different types of business profits, like sales and services, royalties and interest, in different ways, are put to the test. Profit attribution under the arm's length principle faces the alternative of formulary apportionment. Moreover, international tax competition takes its toll: while some countries exert their tax jurisdiction as far as possible, other countries are no longer willing to tax capital income at all cost and prefer an attractive tax environment for investors. This (two-part) article analyses the value of legal and economic principles for international tax coordination and proposes a "second- best approach", which leaves domestic tax systems as they are and tries to do away with discontinuities under international taxation, thus avoiding arbitrary results which lead to inequity, inefficiency and tax arbitrage
- Language
- eng
- Label
- International tax coordination for a second-best world (part I)
- Title
- International tax coordination for a second-best world (part I)
- Language
- eng
- Summary
- International business taxation has become the object of debate in recent years. The allocation of taxing rights between residence and source countries is challenged. Time-honoured rules which address different types of business profits, like sales and services, royalties and interest, in different ways, are put to the test. Profit attribution under the arm's length principle faces the alternative of formulary apportionment. Moreover, international tax competition takes its toll: while some countries exert their tax jurisdiction as far as possible, other countries are no longer willing to tax capital income at all cost and prefer an attractive tax environment for investors. This (two-part) article analyses the value of legal and economic principles for international tax coordination and proposes a "second- best approach", which leaves domestic tax systems as they are and tries to do away with discontinuities under international taxation, thus avoiding arbitrary results which lead to inequity, inefficiency and tax arbitrage
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 1 (2009),
- http://library.link/vocab/creatorName
- Schön, W
- Language note
- English
- http://library.link/vocab/subjectName
-
- harmonization of tax
- source principle of taxation
- residence principle of taxation
- tax competition
- ability to pay
- benefit principle
- capital export neutrality
- capital import neutrality
- subsidiary company
- PE
- Label
- International tax coordination for a second-best world (part I)
- Label
- International tax coordination for a second-best world (part I)
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<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/International-tax-coordination-for-a-second-best/0RGf9FBIERw/" 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/International-tax-coordination-for-a-second-best/0RGf9FBIERw/">International tax coordination for a second-best world (part I)</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>
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<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/International-tax-coordination-for-a-second-best/0RGf9FBIERw/" 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/International-tax-coordination-for-a-second-best/0RGf9FBIERw/">International tax coordination for a second-best world (part I)</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>
