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| Total Pages | : 0 |
| Release | : 2007 |
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| Author | : Kristian Behrens |
| Publisher | : |
| Total Pages | : 39 |
| Release | : 2007 |
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| Author | : Ben Lockwood |
| Publisher | : |
| Total Pages | : 44 |
| Release | : 1992 |
| Genre | : Customs unions |
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| Total Pages | : 30 |
| Release | : 2004 |
| Genre | : Commercial products |
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| Author | : Ben Lockwood |
| Publisher | : |
| Total Pages | : 76 |
| Release | : 2000 |
| Genre | : Customs unions |
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| Author | : Shafik Hebous |
| Publisher | : International Monetary Fund |
| Total Pages | : 26 |
| Release | : 2018-11-08 |
| Genre | : Business & Economics |
| ISBN | : 1484381904 |
Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for Corporate Equity (DBACE) and Allowance for Corporate Capital (DBACC). It describes adjustments that are required to turn an origin into a destination-based versions of these taxes. These include adjustments to capital and equity, which are additional to the border adjustments needed under a DBCFT. The paper finds that the DBACC and DBACE reduce profit shifting and tax competition, but cannot fully eliminate them, with the DBACE more sensitve than the DBACC. Overall, given the potential major political cost of switching from an origin to a destination-based tax system, we conclude that advantages of the DBCFT are likely to outweigh the transitional advantages of the DBACE/DBACC.
| Author | : Mario Mansour |
| Publisher | : International Monetary Fund |
| Total Pages | : 41 |
| Release | : 2013-07-09 |
| Genre | : Business & Economics |
| ISBN | : 1484338774 |
We review the current state of the West African Economic and Monetary Union’s tax coordination framework, against the main objectives of the WAEMU Treaty of 1994: reduce distortions to intra-community trade, and mobilize domestic tax revenue. The process of tax coordination in WAEMU is one of the most advanced in the world—de jure at least—, but remains in many areas ineffective de facto. Nevertheless, the framework has, to some extent, succeeded in converging tax systems, particularly statutory tax rates, and may have contributed to improving revenue mobilisation. Important lessons can be drawn from the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top-down approach, or a softer approach of sharing best practice and limiting certain types of tax competition.
| Author | : Lenka Štofová |
| Publisher | : CRC Press |
| Total Pages | : 582 |
| Release | : 2017-09-27 |
| Genre | : Business & Economics |
| ISBN | : 135167272X |
Dynamic economics, technological changes, increasing pressure from competition and customers to improve manufacturing and services are some of the major challenges to enterprises these days. New ways of improving organizational activities and management processes have to be created, in order to allow enterprises to manage the seemingly intensifying competitive markets successfully. Enterprises apply business optimizing solutions to meet new challenges and conditions. But also ensuring effective development for long-term competitiveness in a global environment. This is necessary for the application of qualitative changes in the industrial policy. “New Trends in Process Control and Production Management” (MTS 2017) is the collection of research papers from authors from seven countries around the world. They present case studies and empirical research which illustrates the progressive trends in business process management and the drive to achieve enterprise development and sustainability.
| Author | : Miroslav N. Jovanović |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 789 |
| Release | : 2020-01-31 |
| Genre | : Business & Economics |
| ISBN | : 1785368990 |
A crucial question in contemporary economics concerns where economic activities will locate and relocate themselves in the future. This comprehensive, innovative book applies an evolutionary framework to spatial economics, arguing against the prevailing neoclassical equilibrium model, providing important concrete and theoretical insights, and illuminating areas of future enquiry.
| Author | : Miroslav N. Jovanović |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 732 |
| Release | : 2015-05-29 |
| Genre | : Business & Economics |
| ISBN | : 1781954534 |
The dissipating multilateral trading system and splintering in a number of trading blocs and arrangements has been one of the most important issues in international economics, particularly after the establishment of the World Trade Organisation in 1995.
