Why Tax Corporations PDF Download
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Author | : Ruud A. de Mooij |
Publisher | : International Monetary Fund |
Total Pages | : 388 |
Release | : 2021-02-26 |
Genre | : Business & Economics |
ISBN | : 1513511777 |
Download Corporate Income Taxes under Pressure Book in PDF, ePub and Kindle
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author | : Eva Escribano |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 249 |
Release | : 2019-05-10 |
Genre | : Law |
ISBN | : 940350644X |
Download Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle Book in PDF, ePub and Kindle
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Author | : Richard Miller Bird |
Publisher | : The Committee |
Total Pages | : 36 |
Release | : 1996 |
Genre | : Business enterprises |
ISBN | : |
Download Why Tax Corporations? Book in PDF, ePub and Kindle
This paper discusses the divergence of views, noting a number of reasons why corporations might properly be taxed.
Author | : |
Publisher | : |
Total Pages | : 172 |
Release | : 1980 |
Genre | : Corporations |
ISBN | : |
Download Statistics of Income Book in PDF, ePub and Kindle
Author | : Stephen A. Lind |
Publisher | : West Publishing Company |
Total Pages | : 84 |
Release | : 1997 |
Genre | : Business & Economics |
ISBN | : |
Download Fundamentals of Corporate Taxation Book in PDF, ePub and Kindle
Author | : Boris I. Bittker |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : Corporations |
ISBN | : 9781508301509 |
Download Federal Income Taxation of Corporations and Shareholders Book in PDF, ePub and Kindle
Author | : Peter Harris |
Publisher | : Cambridge University Press |
Total Pages | : 651 |
Release | : 2013-03-07 |
Genre | : Business & Economics |
ISBN | : 1107033535 |
Download Corporate Tax Law Book in PDF, ePub and Kindle
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Author | : Martin Feldstein |
Publisher | : University of Chicago Press |
Total Pages | : 338 |
Release | : 2007-12-01 |
Genre | : Business & Economics |
ISBN | : 0226241874 |
Download The Effects of Taxation on Multinational Corporations Book in PDF, ePub and Kindle
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Author | : W. Eugene Seago |
Publisher | : Business Expert Press |
Total Pages | : 123 |
Release | : 2021-02-01 |
Genre | : Business & Economics |
ISBN | : 1953349412 |
Download Tax Aspects of Corporate Division Book in PDF, ePub and Kindle
This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. For a variety of reasons, corporations can achieve business efficiencies by dividing into two or more entities. The tax consequences of the division could be that both the corporation and the shareholders must recognize taxable income, which often renders the division unfeasible. In order to neutralize the tax effects of business-motivated decisions to divide the corporation, the tax law provides the means for the division to be accomplished without immediate tax consequences for the corporation and its shareholders. The enabling provisions are necessarily complex so as to prevent their exploitation and bring together several other corporate tax concepts dealing with dividends and reorganizations. Moreover, the rules have often changed. This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied. The author also provides numerous diagrams that summarize actual transactions.
Author | : Wolfgang Schön |
Publisher | : Springer Science & Business Media |
Total Pages | : 423 |
Release | : 2008-03-12 |
Genre | : Business & Economics |
ISBN | : 3540772766 |
Download Tax and Corporate Governance Book in PDF, ePub and Kindle
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.