The Resource The duty of countries and enterprises to pay their fair share

The duty of countries and enterprises to pay their fair share

Label
The duty of countries and enterprises to pay their fair share
Title
The duty of countries and enterprises to pay their fair share
Creator
Subject
Language
eng
Summary
This article examines to what extent countries and enterprises have a duty to pay a fair share of taxes. The conclusion of this article is that the current debate pays too little attention to the substance of the fair share obligation. What is a fair distribution of tax revenues among countries and what constitutes a fair distribution of the tax liability among multinational companies? Interests of states and companies are intertwined and sometimes collide. States try to attract investments by introducing tax incentives, but at the same time they want to combat aggressive tax planning by multinational companies to protect their own tax base. The current policy debate requires that the States redefine the allocation mechanisms for (international) taxation. The principle of origin might be a promising concept in that respect. At the same time multinational companies must be accountable for their tax policy, but that is difficult due to the absence of a clear set of standards
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Stevens, S.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax base
  • tax competition
  • transparency
  • MNE
  • corporate social responsibility
Label
The duty of countries and enterprises to pay their fair share
Instantiates
Publication
Label
The duty of countries and enterprises to pay their fair share
Publication

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