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
  • 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
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/T/TNI/vol.89/10_925-935.pdf
Publication
Note
20180419

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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