The Resource Neutralizing the imputation systems

Neutralizing the imputation systems

Neutralizing the imputation systems
Neutralizing the imputation systems
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),
Harris, P.A. (Peter)
Geographic coverage
Language note
  • imputation system
  • corporate income tax
  • transnational enterprise

Library Locations

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