Taxless corporate income : balance against white income, grey rules and black holes
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The work Taxless corporate income : balance against white income, grey rules and black holes 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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Taxless corporate income : balance against white income, grey rules and black holes
Resource Information
The work Taxless corporate income : balance against white income, grey rules and black holes 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.
- Label
- 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
- Geographic coverage
- International
- Language note
- English
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