International Tax Reform
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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 |
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 | : Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : The Treasury, New Zealand |
Total Pages | : 224 |
Release | : 1988-07-31 |
Genre | : |
ISBN | : |
The final report of the Consultative Committee on Full Imputation and International Tax Reform. Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : |
Release | : 1988 |
Genre | : Investments, Foreign |
ISBN | : |
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 112 |
Release | : 1988 |
Genre | : Income tax |
ISBN | : |
Author | : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures |
Publisher | : |
Total Pages | : 116 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
Author | : Daniel N. Shaviro |
Publisher | : Oxford University Press |
Total Pages | : 240 |
Release | : 2014-02-05 |
Genre | : Law |
ISBN | : 0190224770 |
International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform the U.S. tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S. companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. In Fixing U.S. International Taxation, Daniel N. Shaviro explains why neither of these solutions addresses the fundamental problem at hand, and he proposes a new reformulation of the existing framework from first principles. He shows that existing international tax policy frameworks are misguided insofar as they treat "double taxation" and "double non-taxation" as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis. Drawing on tools that are familiar from public economics and trade policy, but that have been under-utilized in the international tax realm, Shaviro offers a better analysis that not only reshapes our understanding of the underlying issues, but might point the way to substantially improving the prevailing rules, both in the U.S. and around the world.
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 192 |
Release | : 1988 |
Genre | : Income tax |
ISBN | : |
Author | : Adnan Islam |
Publisher | : John Wiley & Sons |
Total Pages | : 304 |
Release | : 2020-09-01 |
Genre | : Business & Economics |
ISBN | : 1119756499 |
Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing business in the United States. Key topics include: Export income Receipts in foreign currency Allocation and apportionment of deductions U.S. foreign tax credit fundamentals and special rules Initiation of foreign operations Foreign branches and affiliated companies Sale of use of tangible property Foreign business operations in the United States Foreign business sales of tangible property in the United States Foreign business provision of services in the United States Exploitation of business assets outside of the United States Use of foreign tangible/intangible property in the United States U.S. withholding taxes on foreign businesses FDII GILTI
Author | : National Research Council |
Publisher | : National Academies Press |
Total Pages | : 169 |
Release | : 1998-02-05 |
Genre | : Political Science |
ISBN | : 030906368X |
The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nationsâ€"firms that account for more than three-quarters of corporate R&D spending in the United Statesâ€"have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business.
Author | : New Zealand. Consultative Committee on Full Imputation and International Tax Reform |
Publisher | : |
Total Pages | : 296 |
Release | : 1988 |
Genre | : Income tax |
ISBN | : |