The Resource Territorial tax systems : motivations and key considerations for effective change

Territorial tax systems : motivations and key considerations for effective change

Label
Territorial tax systems : motivations and key considerations for effective change
Title
Territorial tax systems : motivations and key considerations for effective change
Creator
Subject
Language
eng
Summary
This article examines why some countries are moving to territorial tax systems, suggesting that they will need comprehensive sourcing rules and a strong transfer pricing regime to ensure the transition is an effective approach to the challenges posed by today's global economy
Citation source
In: Tax notes international. - Falls Church. - Vol. 89 (2018), no. 10 ; p. 925-935
http://library.link/vocab/creatorName
Tomazela Santos, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • territoriality principle
  • tax system
  • tax competition
  • corporate inversion
  • repatriation
  • source of income
  • transfer pricing
  • CFC
  • royalties
  • licensing
Label
Territorial tax systems : motivations and key considerations for effective change
Instantiates
Publication
Label
Territorial tax systems : motivations and key considerations for effective change
Publication

Library Locations

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      52.3736660 4.9336932
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