The nexus of corporate income taxation and multinational activity
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The work The nexus of corporate income taxation and multinational activity represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The nexus of corporate income taxation and multinational activity
Resource Information
The work The nexus of corporate income taxation and multinational activity represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- The nexus of corporate income taxation and multinational activity
- Language
- eng
- Summary
- If a firm operates abroad, the host and the residence country have to decide how to divide the taxing rights among them. Firstly, the host country has to determine whether or not the firm has to file for income taxation at source. Secondly, the income has to be split between the two jurisdictions for tax purposes. These two decisions determine the extent of source- and residence-based taxation. The authors build a two-country model with costs of tax administration and compliance in order to analyse these two decision margins. They show that the globally optimal solution may imply a mix of source-based and residence-based taxation. Decentralized policies may attain the global optimum if specific transfer pricing rules are applied
- Citation source
- In: FinanzArchiv. - Tübingen. - Vol. 68 (2012),
- Language note
- English
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Context of The nexus of corporate income taxation and multinational activityWork of
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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/resource/B8mDd47et7A/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/B8mDd47et7A/">The nexus of corporate income taxation and multinational activity</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>