The Resource Sharing the pie : taxing multinationals in a global market
Sharing the pie : taxing multinationals in a global market
Resource Information
The item Sharing the pie : taxing multinationals in a global market 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 2 library branches.
Resource Information
The item Sharing the pie : taxing multinationals in a global market 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 2 library branches.
- 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
- Language
- eng
- Extent
- xxviii, 769 p.
- Isbn
- 9789087224158
- 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
- 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
- Extent
- xxviii, 769 p.
- Isbn
- 9789087224158
- Isbn Type
- (print)
- Label
- Sharing the pie : taxing multinationals in a global market
- Extent
- xxviii, 769 p.
- Isbn
- 9789087224158
- Isbn Type
- (print)
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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/Sharing-the-pie--taxing-multinationals-in-a/pRspKXC5BO0/" 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/Sharing-the-pie--taxing-multinationals-in-a/pRspKXC5BO0/">Sharing the pie : taxing multinationals in a global market</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/Sharing-the-pie--taxing-multinationals-in-a/pRspKXC5BO0/" 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/Sharing-the-pie--taxing-multinationals-in-a/pRspKXC5BO0/">Sharing the pie : taxing multinationals in a global market</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>
