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
Resource Information
The item Some thoughts on a fair allocation of corporate tax in a globalizing economy 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 1 library branch.
Resource Information
The item Some thoughts on a fair allocation of corporate tax in a globalizing economy 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 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Some thoughts on a fair allocation of corporate tax in a globalizing economy
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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/Some-thoughts-on-a-fair-allocation-of-corporate/Eb2f9qBCRaI/" 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/Some-thoughts-on-a-fair-allocation-of-corporate/Eb2f9qBCRaI/">Some thoughts on a fair allocation of corporate tax in a globalizing economy</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/Some-thoughts-on-a-fair-allocation-of-corporate/Eb2f9qBCRaI/" 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/Some-thoughts-on-a-fair-allocation-of-corporate/Eb2f9qBCRaI/">Some thoughts on a fair allocation of corporate tax in a globalizing economy</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>
