Browse

You are looking at 11 - 20 of 93,589 items

Chapter 11 Strengthening Source-Based Taxation

New
Chapter 11 Strengthening Source-Based Taxation »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

Introduction Source-based taxation lies at the heart of the current international tax architecture (see Chapter 3), and its importance has further risen with the abolition of worldwi...

Chapter 10 Taxing the Digital Economy

New
Chapter 10 Taxing the Digital Economy »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

Introduction Technology is being harnessed to redefine traditional business models and provide new ways for buyers and sellers to interact both locally and globally. The result has b...

Chapter 3 The Current International Tax Architecture: A Short Primer

New
Chapter 3 The Current International Tax Architecture: A Short Primer »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

Introduction 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 l...

Chapter 16 The Evolution of Tax Law Design within an Increasingly Destabilized International Tax Law Framework

New
Chapter 16 The Evolution of Tax Law Design within an Increasingly Destabilized International Tax Law Framework »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

Introduction This chapter brings a legal perspective to the pressures in the international corporate tax system that have been discussed in other chapters largely from an economic po...

Chapter 9 The Impact of Profit Shifting on Economic Activity and Tax Competition

New
Chapter 9 The Impact of Profit Shifting on Economic Activity and Tax Competition »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

Introduction Multinational corporations can often reduce their global tax liabilities through profit-shifting activities (Chapter 5). Typical examples include transfer price manipula...

Chapter 2 Why and How to Tax Corporate Income

New
Chapter 2 Why and How to Tax Corporate Income »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

Introduction The question whether countries should tax corporations on their income is an old one, yet it has never been more topical than it is today. Tax competition is driving dow...

Corporate Income Taxes under Pressure
			: Why Reform Is Needed and How It Could Be Designed

New
Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed »

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

DOI: http://dx.doi.org/10.5089/9781513511771.071

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

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 digitaliza...

Back Matter

New
Back Matter »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

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 digitaliza...

Front Matter

New
Front Matter »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

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 digitaliza...

Part I Introduction and Background

New
Part I Introduction and Background »

Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed

Series: Books

Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 February 2021

ISBN: 9781513511771

Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform

...