The Resource Comparing proposals to tax some profit in the market country
Comparing proposals to tax some profit in the market country
Resource Information
The item Comparing proposals to tax some profit in the market country represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Comparing proposals to tax some profit in the market country represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article compares and contrasts three specific proposals that allocate taxing rights to market countries: (i) the OECD's "Unified Approach" (Pillar One); (ii) the United Nations' "Article 12B"; and (iii) Devereux et al.'s "residual profit allocation by income". The article aims to identify the similarities and differences between these proposals and their consequent strengths and weaknesses. More specifically, it has two objectives. First, it aims to identify the strengths and weaknesses that are particular to each proposal, distinguishing between features that are inherent to each proposal (that cannot be altered without altering its fundamental nature) and those that are not inherent (that can be altered without altering its fundamental nature). This lays the foundations for the second objective: to show how these proposals can be improved by drawing on the most useful features of each other, or how alternative proposals can be designed by combining these features
- Language
- eng
- Label
- Comparing proposals to tax some profit in the market country
- Title
- Comparing proposals to tax some profit in the market country
- Language
- eng
- Summary
- This article compares and contrasts three specific proposals that allocate taxing rights to market countries: (i) the OECD's "Unified Approach" (Pillar One); (ii) the United Nations' "Article 12B"; and (iii) Devereux et al.'s "residual profit allocation by income". The article aims to identify the similarities and differences between these proposals and their consequent strengths and weaknesses. More specifically, it has two objectives. First, it aims to identify the strengths and weaknesses that are particular to each proposal, distinguishing between features that are inherent to each proposal (that cannot be altered without altering its fundamental nature) and those that are not inherent (that can be altered without altering its fundamental nature). This lays the foundations for the second objective: to show how these proposals can be improved by drawing on the most useful features of each other, or how alternative proposals can be designed by combining these features
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 3 ; p. 405-439
- http://library.link/vocab/creatorName
-
- Collier, R.S
- Devereux, M.P
- Vella, J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- UN
- allocation of taxing rights
- Unified Approach (OECD)
- Pillar 1 (OECD)
- UN Model
- allocation of profits
- avoidance of double taxation
- Label
- Comparing proposals to tax some profit in the market country
- Label
- Comparing proposals to tax some profit in the market country
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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/portal/Comparing-proposals-to-tax-some-profit-in-the/eVQTLtz6kB8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Comparing-proposals-to-tax-some-profit-in-the/eVQTLtz6kB8/">Comparing proposals to tax some profit in the market country</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Comparing-proposals-to-tax-some-profit-in-the/eVQTLtz6kB8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Comparing-proposals-to-tax-some-profit-in-the/eVQTLtz6kB8/">Comparing proposals to tax some profit in the market country</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
