The Resource Some thoughts on a fair allocation of corporate tax in a globalizing economy

Some thoughts on a fair allocation of corporate tax in a globalizing economy

Label
Some thoughts on a fair allocation of corporate tax in a globalizing economy
Title
Some thoughts on a fair allocation of corporate tax in a globalizing economy
Creator
Subject
Language
eng
Summary
Today we live in a globalizing economy: national open markets are steadily developing towards a global market. Within the European Union, the internal market without internal frontiers has been established. However, the fiscal sovereignty of nation states remains limited to economic activities taking place within their territory. Fiscal sovereignty is purely a domestic matter. The combination of a globalizing economy and the geographically restricted fiscal sovereignty of states lead to distortions in the allocation of tax among taxpayers and between states. In this article, the author addresses the question of how these distortions may be dissolved with respect to the taxation of corporate business income in a global market
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 38 (2010),
http://library.link/vocab/creatorName
Wilde, M.F. de
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • globalization
  • tax sovereignty
  • fiscal neutrality
  • unlimited tax liability
  • territoriality principle
Label
Some thoughts on a fair allocation of corporate tax in a globalizing economy
Instantiates
Publication
Label
Some thoughts on a fair allocation of corporate tax in a globalizing economy
Publication

Library Locations

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      52.3736660 4.9336932
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