Conceptual Problems Of The Corporate Tax
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Conceptual Problems Of The Corporate Tax
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Author : Giedre Lideikyte Huber
language : en
Publisher:
Release Date : 2019
Conceptual Problems Of The Corporate Tax written by Giedre Lideikyte Huber and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Conceptual Problems Of The Corporate Tax
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Author : Giedre Lideikyte-Huber
language : en
Publisher:
Release Date : 2017
Conceptual Problems Of The Corporate Tax written by Giedre Lideikyte-Huber and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Dual Income Tax
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Author : SACHVERSTÄNDIGENRAT
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-04-17
Dual Income Tax written by SACHVERSTÄNDIGENRAT and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-17 with Business & Economics categories.
In its Annual Report 2003/2004, the German Council of Economic Experts launched a dual income tax as an option for a fundamental tax reform in Germany. In February 2005, the German government appointed the Council to prepare a detailed report on economic effects of a business tax reform, with special emphasis on a dual income tax. With regard to the latter, conceptual problems of tax law and of tax administration were to be addressed as well as possible transitional problems when implementing a dual income tax. This book presents an English version of the original report completed in April 2006.
Jurisdiction To Tax Corporate Income Pursuant To The Presumptive Benefit Principle
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Author : Eva Escribano
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-05-10
Jurisdiction To Tax Corporate Income Pursuant To The Presumptive Benefit Principle written by Eva Escribano and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-10 with Law categories.
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.
Corporate Tax Law
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Author : Peter Harris
language : en
Publisher:
Release Date : 2013
Corporate Tax Law written by Peter Harris and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Corporations categories.
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.
Value Added Tax
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Author : James M. Bickley
language : en
Publisher: Nova Publishers
Release Date : 2003
Value Added Tax written by James M. Bickley and has been published by Nova Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
The feasibility of levying a value-added tax (VAT) to reduce large forecast budget deficits seems to never go away. A VAT is imposed at all levels of production on the differences between firms' sales and their purchases from all other firms. A VAT is assumed to be fully shifted forward to consumers; hence, a VAT is a type of general consumption tax. The United States, does not have a broad-based, national level consumption tax and in general, relies less on consumption taxes. This book examines the concepts, issues and experiences of the value-added tax in other countries.
Corporate Taxation
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Author : Cheryl D. Block
language : en
Publisher:
Release Date : 2010
Corporate Taxation written by Cheryl D. Block and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Corporations categories.
Examples and& Explanations: Corporate Taxation offers a remarkably clear treatment of a complex area of tax law. Demystifying Subchapter C, Cheryl D. Block methodically explains all of the tax issues that arise from the formation of the corporation to liquidation. Students learn by applying the concepts in multiple problem sets and comparing their answers to Block's thorough analysis. Making complicated tax laws understandable, this straightforward introduction to the principles of corporate taxation offers: a logical cradle-to-grave organization modified by considering corporate liquidations prior to the more complex materials on tax-free reorganizations numerous diagrams that illustrate the complexities and relational aspects of corporate transactions practical skill development that will enable students to identify the details that really matter in the larger context Examples & Explanations that test students' understanding and provide an opportunity to apply what they have learned in each chapter a modular chapter structure that easily adapts to different teaching approaches Updated throughout, the Fourth Edition features: updated text, examples, and explanations that reflect new legislation, regulations, and rulings since publication of the Third Edition examples in Chapters 2, 3 and 11 selected coverage of Subchapter S integrated into Chapter 2 expanded coverage of capital structure planning coverage of OID, original issue discount coverage of section 362(e), regarding loss limitation rules Students who use Examples and& Explanations: Corporate Taxation agree: the combination of the author's singular clarity and the Examples and& Explanations problem format gets five stars.
International Corporate Taxation
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Author : Miranda L. Brady
language : en
Publisher: Nova Science Publishers
Release Date : 2012
International Corporate Taxation written by Miranda L. Brady and has been published by Nova Science Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Corporations categories.
Recent deficit reduction and tax reform plans have included broad proposals to reform the U.S. international corporate tax system. These proposals have raised concerns over how changing the way American multi-national corporations are taxed could impact the deficit and debt, domestic job markets, competitiveness, and the use of corporate tax havens, among other things. An informed debate about how to reform the system governing the taxation of U.S. multi-national corporations requires careful consideration of these issues, as well as a basic understanding of several features of the current system. This book provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system and with a focus on how other countries have used tax reform to help their companies compete in the global market and create jobs.
Corporate Tax Shelters In A Global Economy
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Author : Daniel N. Shaviro
language : en
Publisher: A E I Press
Release Date : 2004
Corporate Tax Shelters In A Global Economy written by Daniel N. Shaviro and has been published by A E I Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
In this volume, AEI visiting scholar Daniel N. Shaviro explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.
Conceptual Problems Of The Corporate Tax
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Author : Giedre Lideikyte Huber
language : en
Publisher:
Release Date : 2019
Conceptual Problems Of The Corporate Tax written by Giedre Lideikyte Huber and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with BUSINESS & ECONOMICS categories.
The book analyses fundamental theoretical controversies related to the concept and the justification of corporate taxation.