Corporate Tax Statistics Second Edition
DOWNLOAD
Download Corporate Tax Statistics Second Edition PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Corporate Tax Statistics Second Edition book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Corporate Tax Statistics Second Edition
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2020-07-08
Corporate Tax Statistics Second Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-07-08 with categories.
Corporate Tax Statistics is a flagship OECD publication on corporate income tax, bringing together a range of information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. This second edition of Corporate Tax Statistics includes, for the first time, anonymised and aggregated Country-by-Country reporting data.
Statistics Of Income
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 1957
Statistics Of Income written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1957 with categories.
European Union Corporate Tax Law
DOWNLOAD
Author : Christiana HJI Panayi
language : en
Publisher: Cambridge University Press
Release Date : 2013-05-09
European Union Corporate Tax Law written by Christiana HJI Panayi and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-09 with Law categories.
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
The Structure Of State Corporate Taxation And Its Impact On State Tax Revenues And Economic Activity
DOWNLOAD
Author : Juan Carlos Suárez Serrato
language : en
Publisher:
Release Date : 2017
The Structure Of State Corporate Taxation And Its Impact On State Tax Revenues And Economic Activity written by Juan Carlos Suárez Serrato and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Business enterprises categories.
This paper documents facts about the state corporate tax structure -- tax rates, base rules, and credits -- and investigates its consequences for state tax revenue and economic activity. We present three main findings. First, tax base rules and credits explain more of the variation in the state corporate tax revenue than tax rates do. Second, although states typically do not offset tax rate changes with base and credit changes, the effects of tax rate changes on tax revenue and economic activity depend on the breadth of the base. Third, as states have narrowed their tax bases, the relationship between tax rates and tax revenues has diminished. Overall, changes in state tax bases have made the state corporate tax system more favorable for corporations and are reducing the extent to which tax rate increases raise corporate tax revenue.
The Law And Practice Of Singapore Income Tax
DOWNLOAD
Author : Soy Yoong Pok
language : en
Publisher:
Release Date : 2014
The Law And Practice Of Singapore Income Tax written by Soy Yoong Pok and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Income tax categories.
Corporate Tax Statistics 2024
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2024-07-11
Corporate Tax Statistics 2024 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-07-11 with categories.
Corporate Tax Statistics is an OECD flagship publication on corporate income tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices.
Corporate Tax Law
DOWNLOAD
Author : Peter Harris
language : en
Publisher: Cambridge University Press
Release Date : 2013-03-07
Corporate Tax Law written by Peter Harris and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Business & Economics categories.
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Corporate Tax Statistics First Edition
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-01-15
Corporate Tax Statistics First Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-15 with categories.
Corporate Tax Statistics brings together a range of information to support the analysis of corporate taxation and base erosion and profit shifting (BEPS) practices. This is the first edition of the publication, which was a key output of Action 11 of the OECD/G20 BEPS Project and its package of 15 measures adopted in 2015 to address tax avoidance.
Japan S Corporate Income Tax
DOWNLOAD
Author : Ruud A. de Mooij
language : en
Publisher: International Monetary Fund
Release Date : 2014-08-04
Japan S Corporate Income Tax written by Ruud A. de Mooij and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-04 with Business & Economics categories.
This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
Studies In International Taxation
DOWNLOAD
Author : Alberto Giovannini
language : en
Publisher: University of Chicago Press
Release Date : 1993-09-15
Studies In International Taxation written by Alberto Giovannini and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-09-15 with Business & Economics categories.
This book presents research on how taxes affect the investment and financing decisions of multinationals. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.