The Resource Neutralizing the imputation systems
Neutralizing the imputation systems
Resource Information
The item Neutralizing the imputation systems 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 Neutralizing the imputation systems 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 considers the imputation system as a particular method of taxing corporate income. The current international behaviour of the Asian-Pacific imputation systems (i.e. those of Australia, Malaysia, New Zealand, Singapore and Sri Lanka) are reviewed. He then provides a brief statement of the theoretical jurisdictional limits on national income taxing rights, and proceeds to suggest how, in theory, imputation systems should function with respect to transnational corporate income and to appraise the present operation of the Asian- Pacific imputation systems against that criterion. Finally, he recommends how the Asian-Pacific imputation systems may be amended in accordance with the composite tax principle, and demonstrates how the use of the composite tax principle advances a globally efficient allocation of resources while maintaining a high degree of national autonomy
- Label
- Neutralizing the imputation systems
- Title
- Neutralizing the imputation systems
- Summary
- The author considers the imputation system as a particular method of taxing corporate income. The current international behaviour of the Asian-Pacific imputation systems (i.e. those of Australia, Malaysia, New Zealand, Singapore and Sri Lanka) are reviewed. He then provides a brief statement of the theoretical jurisdictional limits on national income taxing rights, and proceeds to suggest how, in theory, imputation systems should function with respect to transnational corporate income and to appraise the present operation of the Asian- Pacific imputation systems against that criterion. Finally, he recommends how the Asian-Pacific imputation systems may be amended in accordance with the composite tax principle, and demonstrates how the use of the composite tax principle advances a globally efficient allocation of resources while maintaining a high degree of national autonomy
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 3 (1997),
- http://library.link/vocab/creatorName
- Harris, P.A. (Peter)
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- imputation system
- corporate income tax
- transnational enterprise
- Label
- Neutralizing the imputation systems
- Label
- Neutralizing the imputation systems
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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/Neutralizing-the-imputation-systems/kfEtns1vl-w/" 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/Neutralizing-the-imputation-systems/kfEtns1vl-w/">Neutralizing the imputation systems</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>
