Chapter 3 The Current International Tax Architecture: A Short Primer
Author:
Narine Nersesyan
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Language:
English
Print Publication Date:
26 Feb 2021
Keywords:
Profit shifting; tax competition; tax avoidance; international cooperation; tax reform; multinationals; digitalization; foreign tax credit; income-generating transaction; residence country; passive income payment; business activity; Income tax systems; Worldwide taxation; Double taxation; Business enterprises; Global

Abstract

When a business activity crosses national borders, the question arises as to where the profits resulting from that activity should be taxed. In principle, there are at least three possibilities for assigning a taxing right:

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Cover Corporate Income Taxes under Pressure
Corporate Income Taxes under Pressure
Why Reform Is Needed and How It Could Be Designed
ISBN:
9781513511771
Publication Date:
26 Feb 2021
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781513511771.071
Pages:
388