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
Resource Information
The item Taxless corporate income : balance against white income, grey rules and black holes 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 Taxless corporate income : balance against white income, grey rules and black holes 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
- 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
- Language
- eng
- 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
- 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
- Label
- Taxless corporate income : balance against white income, grey rules and black holes
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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/Taxless-corporate-income--balance-against-white/6QARZNu7fzs/" 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/Taxless-corporate-income--balance-against-white/6QARZNu7fzs/">Taxless corporate income : balance against white income, grey rules and black holes</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/Taxless-corporate-income--balance-against-white/6QARZNu7fzs/" 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/Taxless-corporate-income--balance-against-white/6QARZNu7fzs/">Taxless corporate income : balance against white income, grey rules and black holes</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>
