The Resource Taxless corporate income : balance against white income, grey rules and black holes

Taxless corporate income : balance against white income, grey rules and black holes

Label
Taxless corporate income : balance against white income, grey rules and black holes
Title
Taxless corporate income : balance against white income, grey rules and black holes
Creator
Subject
Language
eng
Summary
The potential of globalization and digitization is clearly manifested in international taxation, currently undergoing a complete overhaul. A key factor driving the transformation is "stateless income". Although this term is extensively used, its meaning is ambiguous. It might be said to comprise flexible income earned by multinationals or simple taxpayers through virtual or cyber transactions. Primary liability for its creation seems to lie with state legislators, who should hence act to remedy the situation
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 7 ; p. 271-278
http://library.link/vocab/creatorName
Valente, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • stateless income
  • digital economy
  • source of income
Label
Taxless corporate income : balance against white income, grey rules and black holes
Instantiates
Publication
Label
Taxless corporate income : balance against white income, grey rules and black holes
Publication

Library Locations

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