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
Creator
Subject
Language
eng
Summary
The author sets out a proposal for an alternative, more neutral system for taxing multinationals. His suggestion is that multinationals should be treated as a single taxable entity and granted an allowance for equity capital provided by shareholders. The proposal geographically assigns the tax base in international situations to the countries where the multinational effectively sells its products and services instead of, as is currently the case, to the countries in which its investments are located. Switching to the proposed system would seem attractive for countries and regions, both individually and as a totality, and would boost the investment climate
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
http://library.link/vocab/creatorName
Wilde, M.F. de
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • MNE
  • corporate income tax
  • profits tax
  • nexus
  • double taxation relief
Label
'Sharing the pie' : taxing multinationals in a global market
Instantiates
Publication
Label
'Sharing the pie' : taxing multinationals in a global market
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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