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The Resource Sharing the pie : taxing multinationals in a global market

Sharing the pie : taxing multinationals in a global market

Label
Sharing the pie : taxing multinationals in a global market
Title
Sharing the pie : taxing multinationals in a global market
Title variation
'Sharing the pie' : taxing multinationals in a global market
Creator
Subject
Language
eng
Summary
The current international corporate tax regime for taxing the business proceeds of firms operates arbitrarily. The aggregates of the nation states' international corporate tax systems seem to distort a global efficient allocation of resources. The model is ill-suited to current market realities. As a result multinational business decisions are distorted by tax considerations. The arbitrage may work to the benefit or detriment of nationally and internationally active firms. It also seems to put pressure on nation state corporate tax revenue levels. This may lead to spill-over effects and welfare losses at the end of the day. Matters seem to worsen in today's increasingly globalizing economy. The question arises as to whether a proper alternative for taxing multinationals can be modeled. How should business proceeds of multinationals be taxed? This study seeks to set forth an alternative to the corporate taxation framework currently found in international taxation. The aim is to develop some building blocks for an optimal approach towards taxing the business proceeds of multinationals
http://library.link/vocab/creatorName
Wilde, M.F. de
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • international tax law
  • corporate income tax
  • MNE
  • globalization
  • allocation of income
  • tax sovereignty
  • double taxation relief
  • territoriality principle
  • group treatment
  • cash flow
  • formulary apportionment
  • ECJ case law
  • case law
  • BEPS Project (OECD)
  • ATAD
Label
Sharing the pie : taxing multinationals in a global market
Instantiates
Publication
Extent
xxviii, 769 p.
Isbn
9789087224158
Isbn Type
(print)
Label
Sharing the pie : taxing multinationals in a global market
Publication
Extent
xxviii, 769 p.
Isbn
9789087224158
Isbn Type
(print)

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