The Role of Allocation in a Globalized Corporate Income Tax:
Gespeichert in:
Bibliographische Detailangaben
Beteilige Person: Mintz, Jack M. (VerfasserIn)
Format: Elektronisch E-Book
Sprache:Englisch
Veröffentlicht: Washington, D.C International Monetary Fund 1998
Schriftenreihe:IMF Working Papers Working Paper No. 98/134
Links:http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml
Abstract:The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits and limitations of allocation methods for attributing income to different jurisdictions according to formulas measuring business activity. Such methods are being used as part of transfer pricing regimes and are likely to be enhanced over time. Whatever international arrangements develop in the future, there is a role for new institutions to improve cooperative discussions among governments
Umfang:1 Online-Ressource (39 p)
ISBN:1451855575
9781451855579