The future of source-based taxation of the income of multinational enterprises
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The work The future of source-based taxation of the income of multinational enterprises 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, Books.
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The future of source-based taxation of the income of multinational enterprises
Resource Information
The work The future of source-based taxation of the income of multinational enterprises 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, Books.
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- The future of source-based taxation of the income of multinational enterprises
- Summary
- This article analyses the instability of the international system of source-based income taxation and develops the case for a residence- based system as a solution to this problem. Describes the residence principle, the source principle, and the international income taxation of multinational enterprises, examines transfer price manipulation, discussing financial maneuvering and the application of the arm's length standard to this tax minimization strategy, analyses governmental responses to an indeterminate standard, and finally considers possible approaches for enhancing the stability of international income taxation
- Citation source
- In: Cornell Law Review. - [s.l.] Vol. 79 (1993)
- Language note
- English
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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/wy7nm7IT6qI/" 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/wy7nm7IT6qI/">The future of source-based taxation of the income of multinational enterprises</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>
